From that date, all lease payments made by landlords to tenants for works to the demised land will be outside the scope of the Construction Industry Scheme (which required the party paying for the works to make tax deductions under the scheme).

To date it has been necessary to distinguish between landlord's works and tenant's works which periodically caused disputes when negotiating agreements for lease; from 6 April this distinction is a thing of the past.

Please note if the tenant is outsourcing the works there must be a written contract between the tenant and the person undertaking the works; it would be very rare for the tenant to do the works themselves so you must always check there is such a contract in place. This contract doesn't need to be in place before the agreement for lease is signed and can be entered into subsequently.