This report summarises the findings of 350 interviews with construction sectoremployers, 504 interviews with site-based manual workers and 10 interviews withrecruitment agencies specialising in the construction sector.
The aim of the study was to examine whether some of the key assumptions behind the differential levy are valid, in particular whether it is the case that those with significant use of labour-only sub-contractors (LOSCs) are less likely to invest in training of their staff.