Fraud on provision of labour in construction sector: consultation on VAT and other policy options
Consultation on policy and legislative options to tackle fraud on the provision of labour in the construction sector.
Detail
Organised fraud in labour provision within the construction sector presents a significant risk to the public revenue.
This consultation will consider a range of policy options to prevent supply chain fraud in the sector, including a VAT reverse charge and changes to the qualifying criteria for gross payment status within the Construction Industry Scheme.
Documents