Currently, small public service vehicle (SPSV) licences (wheelchair accessible taxi and hackney licences, hackney licences and limousine licences) which were issued after January 2009 are non-transferable. Licences issued prior to January 2009 can be transferred once.
If a holder of an SPSV vehicle licence wishes to rent the vehicle licence to another SPSV operator, then from the 1st of January 2013 it must be a "full rental package". The person must own the SPSV vehicle licence and the vehicle that the licence relates to; must provide appropriate insurance for the rental period; and, must notify the NTA of the rental agreement.
The Taxi Regulation Bill 2012, which I hope will be enacted by the Oireachtas in the first half of this year, provides for a prohibition on transfer of all SPSV licences. This follows a recommendation the Taxi Regulation Review Report that a licence should determine a person’s suitability to carry out a function and it should not have monetary value or be traded on the open market.