CISR14200 - The Scheme: construction operations: landscaping

FA04/S74 (2)(f) says that 'operations which form an integral part of, or are preparatory to, or are for rendering complete (other construction operations including ... landscaping' are within the scope of the Construction Industry Scheme.

Where landscaping or similar operations such as tree-felling are carried out as a preparatory measure, or on completion of a construction operation they are subject to CIS.

Within CIS

• landscaping a housing estate, an industrial estate or the surrounds of a house as a finishing operation in a wider project of construction
• landscaping a location following demolition of buildings or structures
• the construction of walls, drives, patios and suchlike, as part of ‘routine landscaping’, as these operations will be caught by FA04/S74 (2)(b), as ‘works forming … part of the land’
• tree-felling as part of site clearance
• turf laying as part of a wider project of construction.

Top of page

Excluded from CIS

• routine landscaping, gardening, forestry and tree surgery not undertaken in the course of a wider project of construction
• landscaping open-cast mine areas after mining has ceased (where there are no pit head machinery, buildings or structures).
• construction of golf courses (if not associated with the construction of buildings such as club houses).
• cleaning up an undeveloped site prior to onward sale of land