HC Deb 31 July 1997 vol 299 c449W
Ms Lawrence

To ask the Chancellor of the Exchequer what plans he has to align the tax and national insurance treatment of construction workers who provide their services through an agency. [12272]

Dawn Primarolo

The exemption for construction workers from the agency tax rules will be removed with effect from 6 April 1998. So agencies that supply workers to the construction industry will, subject to the conditions set out in these rules, be required to operate pay-as-you-earn on payments to construction workers in the same way as other agency workers. Agencies are, of course, already obliged to account for employer and employees class 1 national insurance contributions, provided the relevant conditions are satisfied.

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