Chapter CISR16190

Published date16 April 2016
Record NumberCISR16190
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

This section defines what is and what is not a construction operation.

  • References to ‘construction operations’ in this section includes the work of individuals participating in the carrying out of such operations but does not include operations undertaken outside of the United Kingdom: FA04/S74 (1)
  • The following are, subject to sub-section (3), construction operations

    • construction, alteration, repair, extension, demolition or dismantling of buildings or structures (whether permanent or not), including offshore installations: FA04/S74 (2)(a)
    • construction, alteration, repair, extension or demolition of any works forming, or to form, part of the land, including (in particular) walls, roadworks, power-lines, electronic communications apparatus, aircraft runways, docks and harbours, railways, inland waterways, pipe-lines, reservoirs, water-mains, wells, sewers, industrial plant and installations for purposes of land drainage, coast protection or defence: FA04/S74 (2)(b)
    • installation in any building or structure of systems of heating, lighting, air- conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection: FA04/S74 (2)(c)
    • internal cleaning of buildings and structures, so far as carried out in the course of their construction, alteration, repair, extension or restoration: FA04/S74 (2)(d)
    • painting or decorating the internal or external surfaces of any building or structure: FA04/S74 (2)(e)
    • operations which form an integral part of, or are preparatory to, or are for rendering complete, such operations as are previously described in this subsection, including site clearance, earth-moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping and the provision of roadways and other access works: FA04/S74 (2)(f)
  • The following are not construction operations

    • ...

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