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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: construction operations: seating, blinds and shutters

CISR14600 Action guide contents

FA04/S74 (3)(h) excludes from the operation of the Construction Industry Scheme ‘the installation of seating, blinds and shutters’.

Excluded from CIS

The exclusion applies to

  • fixed seating installed in theatres, restaurants and other locations
  • blinds, curtains and their fittings
  • shutters, that is, louvered shutters
  • films installed as light filters.

Within CIS

The exclusion does not apply to

  • fixed furniture installed in a building under construction alteration or repair (see CISR14150)
  • fly screens
  • rolling grills.