Construction Industry Scheme - CIS1300

The Scheme: construction operations

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CONSTRUCTION OPERATIONS: INTRODUCTION

This paragraph serves as an introductory overview of the definitions of construction operations within the Construction Industry Scheme(CIS). For more detailed coverage use the above links to the information menu or action guide menu.

The expression 'construction operations', as used in setting the limits of the Scheme, is defined in ICTA88/s567 which is reproduced here ICTA88/s567. This provision contains three main elements

  • A definition of the territorial limits of the Scheme
  • A description of the kinds of work considered to be 'construction operations' covered by the Scheme
  • A description of the kinds of work NOT to be treated as 'construction operations' under CIS.

This module deals with each of these areas in detail and

  • tells you how to decide whether particular operations are within or outside the scope of CIS
  • describes the form of rulings you may give to contractors and subcontractors enquiring about whether particular operations are caught by CIS

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