The scheme will affect around 800,000 construction industry workers.Where it applies, payments for the labour costs of construction operations must be paid net of a 23% deduction, unless the recipient holds a valid sub-contractor's tax certificate or construction tax certificate.The deductible amount must be handed to the Revenue by the contractor. Vouchers must also be completed and submitted to the Revenue to show scheme payments made.The Revenue has already held high-profile campaigns to register users at sites like the Millenium Dome in Greenwich and plans to levy a fixed £3,000 fine by the Revenue for those who pay without having seen documentation.From 1 August, when the scheme came into force, no payments could be made by a contractor to a sub-contractor for 'construction work' unless the sub-contractor had a definite status under the legislation.After tomorrow, contractors should only make payments where they have complied fully with the new scheme rules.
Some parts of Atacama have not received rainfall for 500 years - but a sudden deluge of water upset the Desert's delicate biological balance
Spitzer Space Telescope could not spot Oumuamua, suggesting that it is actually pretty small
Greenland crater one of the 25 largest impact craters on Earth
This long-sought progenitor star was identified in an image captured by Hubble in 2007