The Government should bring forward amendments to the Procurement Act 2023 that require the use of Project Bank Accounts for all construction projects that cost £2 million and above. In the meantime, it should reissue its construction playbook to reflect this requirement. The playbook should also introduce a liability cap, specifying this requirement as a contract condition for its supply chains. Government should explore ways of mandating the terms of the playbook for all large contracting authorities. (Recommendation, Paragraph 48) The tax system