Chapter CISR13040

Published date16 April 2016
Record NumberCISR13040

Local Authorities and many public bodies are deemed to be contractors where they spend over a certain amount on construction operations (See CISR12050 for more about ‘deemed contractors’).

Local Authorities and the following public bodies are also subcontractors when carrying out construction operations. Although they will not be formally registered on CIS, they are to be regarded as holding gross payment status. The deduction scheme should not be applied, and no deductions should be made from payments to them.

  • Port of London Authority
  • Port of Tyne Authority
  • Commission for the New Towns
  • UK Atomic Energy Authority
  • Welsh Development Agency
  • Scottish Enterprise/Highlands and Islands Enterprise
  • Registered Housing Associations and Societies
  • British Broadcasting Corporation
  • Government Departments and Executive Agencies
  • Environment Agency
  • British Waterways Board (up to 2 July 2012)
  • Scottish Canals
  • Transport for London
  • Health Service bodies and NHS Trusts
  • Olympic Development Authority (ODA)
  • London Legacy Development Corporation (LLDC)

Where a local authority sets up a Direct...

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