- Licence type
- Metal Dealers licence
- Who should apply?
- Anyone who wants to buy and sell metal
- Definitions and more
-
A 'metal dealer' is someone who buys and sells for scrap articles made wholly or partly of metal. 'Metal' means any metal (including any precious metal). It includes manufactured articles, whether old or new, made wholly or partly of metal.
From 2 October 2023, new tax requirements will be implemented by the UK Government for applications for metal dealer & Itinerant metal dealer licences. Anyone applying for a licence on or after this date will need to complete a tax check with HM Revenue and Customs (HMRC) which will provide a 9 character code that must be given to the licensing team together with a fully completed application form and all required supporting documentation before an application can be processed.
Additional information about Tax check codes can be found on the GOV.UK website. - Cost
- What you need to supply
-
Application formApplication feeA detailed plan of the premises
From 2 October 2023, the government has introduced tax requirements for applications for certain licences in Scotland. This means that anyone (Individuals, companies and any type of partnership) applying for or renewing a metal dealer licence or an itinerant metal dealer licence must complete a tax check with HM Revenue and Customs (HMRC) before applying for a licence.Applicants who are new to licensing, do not need to carry out a tax check. However, they must confirm as part of their application, that they are registering for tax, have read and understood the HMRC Tax Responsibilities and are aware of their tax obligations. Further information about your tax registration obligations can be found on GOV.UK and the links below:
Register for self assessment
Corporation tax
Income tax - Additional information
-
From 2 October 2023, the government has introduced tax requirements for applications for certain licences in Scotland. This means that anyone (Individuals, companies and any type of partnership) applying for or renewing a metal dealer licence or an itinerant metal dealer licence must complete a tax check with HM Revenue and Customs (HMRC) before applying for a licence.
Applicants who are new to licensing, do not need to carry out a tax check. However, they must confirm as part of their application, that they are registering for tax, have read and understood the HMRC Tax Responsibilities and are aware of their tax obligations. Further information about your tax registration obligations can be found on GOV.UK and the links below:
Register for self assessment
Corporation tax
Income taxYou cannot apply to renew a licence after it has expired. An application for licence renewal must be made before the expiry of the current licence. Any application made up to 28 days later will be a ‘late application.’
if a late application is received, the original licence will expire on the date marked on the licence. However, if the Council decides that ‘Good Cause’ has been shown for the late submission of the application, the previous licence will remain in effect while the renewal is being processed. You can download our Policy on late applications for further information
Please ensure you read the guidance notes in the application pack before submitting your application.
Please also note that all licence application fees are non refundable, you can download our refunds policy if you require further information. Any requests for a refund due to exceptional circumstances should be made in writing to the Licensing Manager, 249 High Street, Edinburgh EH1 1YJ or by email to: licensing@edinburgh.gov.uk - Application pack
- Standard conditions