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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: construction operations: fixed furniture

CISR14600 Action guide contents

The installation of fixed furniture included in a building undergoing construction, alteration, extension or repair (FA04/S74 (2)(a)) is within the scope of the Construction Industry Scheme. Note that, of itself, the installation of such furniture is considered to represent an alteration or extension of the building.

Within CIS

Installation of

  • fitted kitchens
  • fitted bedroom furniture
  • fitted bathrooms
  • fitted cupboards and shelving in laboratories, surgeries, hospitals, shops and other locations
  • shopfittings, including fixed shelving, counters, partitions
  • fixed warehouse racking, mobile racking based on a track system.

Excluded from CIS

Installation of

  • fixed seating (see CISR14280)
  • dental chairs.