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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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The Scheme: construction operations: electronic communications apparatus

CISR14600 Action guide contents

FA04/S74 (2)(b) says that the following operations are within the scope of the Construction Industry Scheme

  • ‘construction, alteration, repair, extension … of works forming … part of the land, including … electronic communications apparatus’.

From the framing of this provision it is apparent that the ‘apparatus’ must be sufficiently substantial to constitute ‘works’ founded directly on or within the land rather than located in a building. This means that the provision refers to

  • radio/TV broadcasting masts and towers
  • satellite dishes (founded directly on the land), not domestic equipment
  • cellular telephone equipment (located externally)
  • telephone poles
  • cable networks.
  • radar equipment (founded directly on the land).

Telecommunications systems normally located within buildings will not be caught where the installation does not require substantial alteration or repair to the building or structure.