CISR71020 - Deductions: overview: the rate of deduction under the Construction Industry Scheme (CIS)
The 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 | |
|---|---|---|
| - 31st October 1988 to 30th June 1996 | 25% | |
| - 1st July 1996 to 30th June 1997 | 24% | |
| - 1st July 1997 to 5th April 2000 | 23% | |
| - 6th April 2000 to 5th April 2007 | 18% | |
| - 6th April 2007 to the present; | ||
| - ‘matched’ subcontractor | 20% | |
| - ‘unmatched’ subcontractor | 30% |