Home > Vehicle owners > The $1 per trip levy

The $1 per trip levy

A $1 per trip levy applies to every commercial passenger vehicle trip in Victoria. This was introduced on 1 July 2018.

If a trip is booked, the booking service provider (that is, the business taking the booking) is liable for the levy.

If a trip starts at a rank or a passenger hails the vehicle, the driver must pay the levy, unless they are employed by the vehicle owner. In this case, the owner is liable.

You can choose whether or not to pass the cost of the levy on to your customers.

The levy is collected by the State Revenue Office Victoria.

For more information, including who must pay the levy and how to lodge a quarterly return, visit the State Revenue Office Victoria website.