FOR INFORMATION ONLY - VAT: Domestic Reverse Charge for Supplies under Construction Industry Scheme
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VAT: Domestic Reverse Charge for Supplies under Construction Industry Scheme
The domestic reverse charge for supplies reported under the Construction Industry Scheme (CIS) comes into effect on 1st March 2021. You may currently make supplies to Cheshire West and Chester Council which are reportable under CIS and which could therefore be subject to the VAT reverse charge. The reverse charge will not apply where the customer is classified as an ‘End User’. We can confirm that, unless you are notified differently, we are an end user for the purposes of section 55A VAT Act 1994 reverse charge for building and construction services.
If you are a current supplier to Cheshire West and Chester Council, please issue us with normal VAT invoices with VAT charged at the appropriate rate. We will not account for the reverse charge.
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From 14/01/2021 14:30 to 26/02/2021 10:00