CISR71020 - Deductions: overview: the rate of deduction under the Construction Industry Scheme (CIS)
»Ê¹ÚÌåÓýapp rate of deduction under the Construction Industry Scheme (CIS) for subcontractors not holding gross payment status since 31st October 1988 has been as follows;
| Dates | Rate of Deduction | Ìý |
|---|---|---|
| - 31st October 1988 to 30th June 1996 | 25% | Ìý |
| - 1st July 1996 to 30th June 1997 | 24% | Ìý |
| - 1st July 1997 to 5th April 2000 | 23% | Ìý |
| - 6th April 2000 to 5th April 2007 | 18% | Ìý |
| - 6th April 2007 to the present; | Ìý | Ìý |
| Ìý | - ‘matchedâ€� subcontractor | 20% |
| Ìý | - ‘unmatchedâ€� subcontractor | 30% |