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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: construction operations: security systems

CISR14600 Action guide contents

FA04/S74 (3)(i) excludes from the Construction Industry Scheme

  • ‘the installation of security systems, including burglar alarms, closed circuit television and public address systems’.

The intention is to exclude security systems that are dedicated to that purpose. The examples given in the provision, while not exhaustive, suggest that the systems excluded are electronic in character and involve hardware whose installation has no substantial effect on the fabric of the building in which it occurs.

The installation must also be a ‘system’, not just a building feature that incidentally fulfils a security purpose. Thus, doors equipped with locks provide a measure of security but they do not represent a ‘system’. Similarly, fencing may deter intruders but it is a traditional feature of buildings and their surrounds, not a security ‘system’ even if it has security features.

The installation must not include any construction works forming part of the land. Such works are included in CIS by virtue of FA04/S74(2)(b).

Excluded from CIS

  • burglar alarms
  • closed circuit television employed for security purposes
  • public address systems
  • door entry systems (consisting of no more than an electronic lock and a voice communication system)
  • computerised locking systems.

Within CIS

  • closed circuit television used for traffic management
  • door access systems (involving installation of a special door or other structural features)
  • gates, barriers, retractable and automatic bollards and other systems of physical security
  • installation of lighting systems (see CISR14090)
  • ‘security’ fencing
  • installation of safes integrated into the building structure.
  • Preparatory works on the land such as digging, building/ erecting concrete posts on which to install the CCTV