{
 "id": "cis_deduction_rates",
 "name": "CIS deduction rates (construction)",
 "category": "business",
 "value": "20% registered \u00b7 30% unregistered \u00b7 0% gross payment status",
 "unit": "of labour payment",
 "valid_from": "2007-04-06",
 "valid_to": null,
 "source_url": "https://www.gov.uk/what-you-must-do-as-a-cis-subcontractor/how-contractors-make-deductions",
 "source_org": "HMRC",
 "confidence": "verified",
 "checked_at": "2026-08-12",
 "notes": "Labour element only, not materials or VAT.",
 "history": [
  "Unchanged since 2007"
 ]
}