You can use either, ply will burn while plasterboard will not but will disintegrate with damp or any leaks from the roof.
You might consider stapling up a white breather membrane if you just want it more dust free and light reflective.
If you need to find a tradesperson to get your job done, please try our local search below,
or if you are doing it yourself you can find suppliers local to you.
Select the supplier or trade you require, enter your location to begin your search.
Please select a service and enter a location to continue...
Are you a trade or supplier? You can create your listing free at DIYnot Local