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    <title>Liability for DVAT registration</title>
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    <description>Liability to register for VAT depends on whether the person performing work on another&#039;s materials is a labour contractor or an independent contractor: mere provision of labour as a labour contractor does not attract VAT registration, whereas an independent contractor is liable for VAT and must be registered and taxed as if operating from his own premises; the applicable rate and tax treatment turn on that factual characterisation.</description>
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      <description>Liability to register for VAT depends on whether the person performing work on another&#039;s materials is a labour contractor or an independent contractor: mere provision of labour as a labour contractor does not attract VAT registration, whereas an independent contractor is liable for VAT and must be registered and taxed as if operating from his own premises; the applicable rate and tax treatment turn on that factual characterisation.</description>
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      <law>VAT / Sales Tax</law>
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