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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: construction operations: landscaping

CISR14600 Action guide contents

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.

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