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Cookie Policy


Background

Cookie legislation was introduced in the revision of the Privacy and Electronic Communications Regulations, 2003, updated 2011. The forthcoming ePrivacy Directive may make changes to the rules on cookies which will be included in a later update of this Cookie Policy.

Why do we use Cookies?

Our use of cookies is to primarily help enhance your user experience and to improve the efficiency of our website. We use certain cookies to remember you when you visit the website, to keep track of browsing patterns and to understand how visitors use the website site.

What are Cookies?

Cookies are text files containing small amounts of information which are downloaded to your device when you visit a website. There are different types of cookies: some are essential for the site to operate properly, whereas others are aimed at enhancing and personalising your user experience. Cookies can help us to understand how consumers are interacting with our website, which helps us to improve our site and deliver a better service to you.

What Cookies do we use?

Strictly necessary Cookies

Generally, these cookies will be essential first-party session cookies. Not all first-party session cookies will fall into the strictly necessary category for the purposes of the Cookie legislation. Strictly necessary cookies will generally be used to store a unique identifier to manage and identify the user as unique to other users currently viewing the website, in order to provide a consistent and accurate service to the user.

Essential Cookies

These cookies are essential in order to enable you to move around the website and use its features, such as signing-up to receive emails from us.

Performance Cookies

These cookies generally collect information about how visitors use our website, for instance which pages visitors go to most often, and the pages that they don’t. This helps us to understand and improve the site so it is easy to use and includes helpful content. They allow us to fix bugs or glitches on the website. These cookies don’t collect information that identifies visitors, so we can’t identify you. For example, we use “Google Analytics” cookies (a web analytics service provided by Google, Inc).

Functionality Cookies

These cookies allow our website to remember the choices you make as you browse the site. They provide more enhanced and personal features. The information collected is anonymised and they cannot track your browsing activity on other sites once you leave our site.

Following is a table of our use of cookies with the duration we have set.

Description Type of cookie Duration
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How to turn off Cookies

You can turn off cookies at any time, by going into your browser settings, however this may have a detrimental effect on your user experience. If you are happy to continue letting us use cookies in the ways set out in this policy, to help us guide our work, then you need not do anything.

For more information go to http://www.allaboutcookies.org/

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Latest News

Building contractors will have to comply with complex new VAT rules

July 4th, 2018

Those working in the construction and building industry are being encouraged to get to grips with a new way of accounting for VAT.

From 1 October 2019, builders, contractors and other trades associated with the construction industry will have to change the way they invoice supplies of standard or reduced-rated building services between VAT-registered businesses in the supply chain.

Under the new Reverse Charge for construction services (RC) rules, a main contractor must account for the VAT on the services of any sub-contractor, while the supplier does not invoice for VAT.

It is then down to the customer (main contractor) to account for VAT on the net value of the supplier’s invoice and at the same time deduct that VAT – leaving a nil net tax position.

The complex new RC rules only apply to other construction businesses that then use them to make a further supply of building services, and not to end users, such as retailers, landlords or private individuals. The RC also does not apply to associated businesses.

Despite its title, the new legislation will apply to a wide range of services connected to the building trade, including:

  • construction
  • alteration
  • repairs
  • demolition
  • installation of heat, light, water and power systems
  • drainage
  • painting and decorating
  • erection of scaffolding
  • civil engineering works
  • associated site clearance
  • excavation
  • foundation works.

The legislation also includes a list of exempted works and services, such as:

  • professional services of architects or surveyors, or of consultants in building, engineering, interior or exterior decoration or in the laying-out of landscape
  • drilling for, or extraction of, oil, natural gas or minerals, and tunnelling or boring, or construction of underground works, for this purpose
  • manufacture of building or engineering components or equipment, materials, plant or machinery, or delivery of any of these things to a site
  • manufacture of components for systems of heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection, or delivery of any of these things to a site
  • signwriting and erecting, installing and repairing signboards and advertisements
  • the installation of seating, blinds and shutters or the installation of security.

Introduced after a long initial consultation period, the recently released draft RC legislation, explanatory memorandum and tax information and impact note are designed to combat missing trader VAT fraud in the construction sector’s labour supply chains, which HM Revenue & Customs (HMRC) has identified as a significant risk to the public purse.

The main challenge for those working in the trade will be identifying which customers are liable for the RC. This will require businesses to check VAT registration numbers and obtain evidence that a customer is an ‘end user’ or not, so that if VAT is due it is invoiced correctly.

This will create a significant new burden that many companies and sole traders may struggle with. Therefore, businesses affected by the new RC legislation are being encouraged to plan ahead to ensure that as suppliers they do not charge VAT incorrectly, or as recipients, they apply the RC correctly.

Failure to operate the RC correctly could lead to error penalties. Output VAT wrongly applied on an invoice will also be collected by HMRC, but will not be recoverable by the recipient.

Link: Reverse Charge for construction services

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