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There are a number of changes planned this year to the taxation regime which are likely to affect the construction industry.
They start with reverse charge VAT which comes into force on 1 March. That is followed by changes to the Construction Industry Scheme (CIS) and IR35 which will come into effect on 6 April. It is also likely that this year there will be a reduction in the Construction Industry Training Board Levy.
Looking ahead to 2022, the Government is proposing a tax on the "largest property developers" to help pay for the cladding remediation works on tower blocks.
If you want to know more, click Taxation in the construction industry for a more detailed article.
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