Marshall-Tuffl ex has introduced four new Universal Switch and Socket Boxes to its product range. Simplifying the specifi cation process for installers, the new designs feature knock outs for both 20mm round conduit and mini trunking (25 x 16mm). T e new Universal Switch and

Socket Boxes are suitable for a variety of applications, designed with a choice of either square or rounded corners. T e design aff ords users with a number of options, depending on where the

box is installed and the cable feed entry point. By simplifying the range, installers will benefi t from boxes that can be used for a variety of diff erent requirements. Using 20% recycled material, these boxes have also been manufactured with the environment in mind. To fi nd out more, visit www. marshall-tuffl or contact Jim Gallacher, Area Sales Manager for Scotland on 07713 877234 or jimg@marshall-tuffl

VAT reverse charge for construction services By Ainsley MacLaren ,

Associate, MacRoberts LLP

T e domestic VAT reverse charge (DVRC) for construction services fi nally came into eff ect on 1 March 2021 and moved the obligation to account for VAT on certain construction services to the recipient of the services. Broadly, in order for the


Makita has launched a new self-balancing area site light – the latest addition to its range of LED site lighting solutions. T e DML810 18V Self Righting Site Light LXT delivers up to 5,500 lumens (lm) and 360 degree illumination with the option for corded or cordless operation. T e self-balancing design of the Makita DML810 means that it remains upright even when knocked or bumped, making it ideal for busy sites. T e 202 super luminous daylight white

LEDs provide high quality illumination without the heat of halogens or incandescent lights. T is durable light unit is both dust and water resistant, with an IP54 rating when using battery power. It is also

possible to connect up

to eight units together and convenient carrying handles and a balanced side position allow for easy transportation

and storage.

To fi nd out more, visit

YOUR GREAT NEW PRODUCTS HERE David Hughes: 07767 407 402


DVRC to apply there must be a supply of construction services that falls within the CIS by one VAT registered business to another, where the recipient receives the supply in the course of its own construction business. T e DVRC

does not apply where the recipient is the end user of the services, or if the recipient is not registered for the CIS. In general, the DVRC

applies to supplies between VAT registered sub- contractors and contractors, but not between contractors and clients. T e regime may apply to certain supplies made to property developers. HMRC has published a fl owchart that can be used to determine whether the DVRC applies to a particular arrangement. Where the DVRC applies,

the supplier does not charge VAT but instead issues a VAT invoice stating that the supply is subject to the DVRC. T e recipient accounts for the

VAT due on the supply on its own VAT return and treats the reverse charge VAT as input in the normal way. Some suppliers may

continue to charge VAT in circumstances where the DVRC applies. VAT paid in these circumstances is not input VAT and the recipient will need to attempt to recover the sums from the supplier. Any person in receipt of construction services should consider whether or not VAT should be being charged on services provided to it and be ready to challenge a supplier who is not operating the DVRC

correctly. Construction

businesses within the

DVRC regime should consider whether their accounting processes are adequate to deal with the regime, and also whether the contractual provisions that are in place are adequate to obtain the information required to make a correct determination of the VAT status of the supply made or received, and enable appropriate recovery from the other party in the event that an error has been made. Further information on

DVRC can be found on HMRC’s website. ● For more advice, contact Ainsley MacLaren on 0131 248 2235 or email ainsley.

CABLEtalk APRIL/MAY 2021 49

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