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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: construction operations: manufacture and delivery

CISR14600 Action guide contents

FA04/S74 (3)(c) and (d) exclude from the Construction Industry Scheme

  • ‘the manufacture of building or engineering components or equipment, materials, plant or machinery or delivery of these things to site’
  • ‘manufacture of components for systems of heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection, or delivery of any of these things to site’.

Within CIS

  • Installation of manufactured items under ‘supply and fix’ arrangements
  • transportation of materials on site.

Delivery of ready mixed concrete

The delivery to site of ready mixed concrete in isolation is outside the scope of the scheme. If, as part of that delivery the subcontractor uses pipe-work merely to enable delivery of the concrete mix directly from the lorry to a specific point on site, and there is no contractual obligation for the subcontractor to ‘lay’ the mix, then the use of pipe-work will also be outside the scheme. Where the subcontractor uses his own pumps to convey the wet mixed concrete through the pipe-work their use will also be outside CIS. Should another business be subcontracted to provide the pumps to move the wet mix around the site, then this will fall within CIS.

Excluded from CIS

  • Manufacture or off-site fabrication of components or equipment, materials, plant or machinery and delivery of these to site (for example, traditional building materials, prefabricated beams and panels, ready-mixed concrete)
  • delivery of road-making materials
  • delivery repair or maintenance of construction plant or hire equipment without an operator (for example, concrete mixers, pumps and skips)
  • manufacture and delivery of materials used in the installation of systems of heating, lighting, air conditioning, ventilation, power supply
  • manufacture and delivery of flooring materials, glazing materials, computer and instrumentation systems, thermal insulation materials, heating and ventilation systems, doors and rolling grills, painting or decorating materials.