Contractor Debtor

134  The contract debtor structure should be acceptable for tax purposes on a social care PFI project and results in significant savings being made over the life of a project.  The contract debtor structure envisages that the Service Provider will not have any interest in a site, but rights of access (like a traditional contractor) to carry out its duties and obligations by way of a licence.  

135  The Model Contract assumes the contract debtor structure will be adopted.