The Scheme: construction operations: landscaping
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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.
- 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.
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