Passenger transport can mean one owner-driver, a corporate-account hackney service, an accessible taxi fleet or a limousine business for pre-booked occasions. The branding may look similar, but the legal category controls how journeys are booked, which vehicles qualify and which licences are needed.
An Irish LTD can hold a vehicle licence, employ or contract drivers and invoice business customers. It does not give anyone permission to drive an SPSV and it does not make a vehicle suitable. Plan the licence route before forming commitments around a car or finance agreement.
- Driver approval
- Personal licence
- Vehicle approval
- SPSV licence
- Regulator
- NTA
- Company setup
- From EUR240
Choose taxi, hackney or limousine deliberately
A taxi can stand or ply for hire and requires taxi equipment and branding. A hackney or limousine is private hire and must be pre-booked, with the fare agreed in advance. Accessible and local-area categories have additional conditions. Do not market one category while licensing another.
The NTA's current vehicle-licensing page should be checked before purchase because categories open to new applications and vehicle standards can change. Use the Suitable Vehicle List and applicable guidance. A finance approval or dealer assurance is not an SPSV suitability decision.
Driver and vehicle licences are separate
The regular SPSV driver route includes the Driver Entry Test, safeguarding and disability-awareness course, tax compliance, driving-licence history and Garda suitability assessment. The driver licence belongs to the person. A company cannot lend one driver's authority to another employee.
Each vehicle needs the correct SPSV vehicle licence and must satisfy category, age, equipment, roadworthiness and inspection requirements. The NTA states that a vehicle licence may be held by an individual or company. Notify the Authority of driver-to-vehicle links as required before operation.
| Layer | What it controls | Key evidence |
|---|---|---|
| Company | Contracts, fleet, staff and invoices | CRO and tax records |
| Driver | Who may drive an SPSV | Current driver licence and display card |
| Vehicle | Which car may carry passengers | SPSV licence, inspection and NCT |
| Insurance | Commercial passenger risk | Policy matching entity, drivers and use |
| Booking | Public hire or pre-booked service | Category-compliant operating records |
Form the entity that will operate the service
An LTD needs a suitable name, Irish registered office, directors, secretary, shareholders, constitution and identity details. Decide whether vehicles will be owned, leased or operated under another documented arrangement. Put corporate accounts, finance, licences and insurance in consistent names.
StartCompany.ie offers straightforward Irish LTD formation from EUR240 with the CRO filing fee and core documents included. This can keep legal setup economical, but NTA fees, tests, vehicle purchase, modifications, insurance and tax are separate and should be budgeted before incorporation.
Build the economics around paid kilometres
Model finance, depreciation, fuel or charging, servicing, tyres, cleaning, NCT, SPSV inspection, insurance, platform commission, dead mileage and driver time. A vehicle can be busy but unprofitable if too many kilometres are unpaid or the company ignores replacement cost.
Corporate and account work can improve predictability but often brings credit terms and service-level commitments. Use written booking, cancellation, waiting-time, soiling and no-show policies within applicable fare rules. Keep trip and payment records that reconcile platform, card and cash income.
Tax, payroll and driver relationships
Register the LTD for Corporation Tax and any applicable VAT or PAYE. Determine whether each driver is genuinely an employee, office holder, contractor or independent operator based on the real relationship. A vehicle rent or commission label does not settle employment status.
Maintain driver, vehicle, revenue and expense records separately. Directors taking salary generally enter payroll. Ask an accountant about VAT treatment, motor deductions and benefit-in-kind where vehicles are available for private use rather than assuming all motoring costs are deductible.
Insurance, safety and customer data
Use insurance written for the precise SPSV category, legal owner, licensed operator, drivers and territories. Tell the insurer about apps, account work, additional drivers and vehicle modifications. General business motor cover may not protect carriage of passengers for hire or reward.
Create vehicle checks, incident reporting, lost-property, complaints, accessibility and safeguarding procedures. Booking records and passenger contact details are personal data; limit access and retention and secure devices used by drivers.
Taxi and private-hire company launch checklist
Treat the vehicle purchase as a late step, after current eligibility and commercial numbers are confirmed. A cheap formation cannot rescue an unsuitable car or unavailable licence category.
- Choose the exact SPSV service and operating area.
- Confirm current driver and vehicle licensing requirements with NTA.
- Check vehicle suitability before paying a deposit.
- Form the LTD and align finance, insurance and licences.
- Complete driver tests, vetting, training and vehicle inspection.
- Register taxes and payroll and define driver relationships.
- Implement booking, safety, privacy and payment procedures.
- Track profit per vehicle and paid kilometre after launch.
Keep formation affordable before the vehicle spend
Open the Irish operating company from EUR240
StartCompany.ie handles a straightforward LTD, CRO fee and core documents at a transparent entry price. The company can then pursue its separate NTA, vehicle, driver, insurance and tax requirements.
Official sources used for this guide
- NTA: SPSV vehicle licensing
- NTA: applying for an SPSV driver licence
- NTA: applying for an SPSV vehicle licence
Rules, fees and programmes can change. Check the current official guidance and obtain advice for the company's actual circumstances before acting.