Covid timeline – Planning & Construction

Our timeline lays out the key property & construction dates you need to be aware of that could see changes that will affect your business, covering key legislation, policy and legal updates.

New rules to Permitted Development due to come into force. These new laws will mean that full planning applications will not be required to demolish and rebuild unused buildings as homes. Homeowners will also be able to add up to 2 additional storeys to their home

  • Ultra-Low Emission Zone emission standards will begin to apply to buses, coaches and lorries across the whole of London

Planning For The Future consultation closes

  • End of Brexit transition period

New reverse charge for VAT in construction which will change the way that VAT is accounted for on the supply of construction services

Deadline for VAT payments deferred between 20 March and 30 June 2020

Off-payroll working rules can apply if a contractor provides their services through their own limited company or another type of intermediary to the client. The rules ensure that workers, who would have been an employee if they were providing their services directly to the client, pay broadly the same tax and NI contributions as employees, known as “IR35”

Under the Business and Planning Act 2020, unimplemented planning permissions with time limits for implementation which were due to lapse between 19 August 2020 and 31 December 2020 are extended to 1 May 2021

Please note, all information and upcoming dates in the timeline are subject to change and apply to England. Please contact us for other jurisdiction variances.

Key Contacts