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Consultation Outcome Published 1 Dec 2017 HM Revenue & Customs ↗ View on 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.

Opened 20 Mar 2017
Closed 9 Jun 2017
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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.