§ Mrs. Millie Millerasked the Chancellor of the Exchequer if he is satisfied that exemption certificates will be available in all areas to meet the needs of those "labour-only" subcontractors for whom they are essential before 1st April.
§ Mr. Robert SheldonThe new subcontractor's tax certificates will be required on the date of change-over to the new tax deduction scheme. The date of change-over will not be 1st April. I will give some months' advance notice of the change-over date, and the new certificates will be issued in good time beforehand. Until that date, existing valid certificates will remain in use.
The new scheme will apply to all contractors and subcontractors, not only "labour-only" subcontractors. Businesses in the construction industry which have not yet applied for a new certificate, and think they will qualify, should do so at once.