CONSULT.Outcome publishedConsultation · gov.uk

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.

Last fetched 03 May 2026 · gov.uk

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

Fraud on provision of labour in construction sector: consultation on VAT and other policy optionsapplication/pdf Fraud on provision of labour in construction sector: consultation on VAT and other policy options - summary of responsesapplication/pdf