I must take issue with Mr. Simon Tow. We should all demand VAT invoices for any work undertaken. Not only is the worker not paying the VAT, but also not declaring his full income for tax. The consequence of this is that the rest of us have to pay his share . Do you suppose that he does not use the National Health Service, or send his children to school at our expense? A 25% increase in the GDP would be a great shot in the arm for the Spanish economy. Any offenders should not be sent to prison at our expense, but be given hard labour, or deported.