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What type of work falls within the Construction Industry Scheme?

CIS covers most construction work, this can include work to: a permanent or temporary building or structure and civil engineering work such as roads and bridges


For the purpose of CIS, construction work includes:

  • Preparing the site – for example, laying foundations and providing access works
  • Demolition and dismantling
  • Building work
  • Alterations, repairs and decorating
  • Installing systems for heating, lighting, power, water and ventilation
  • Cleaning the inside of buildings after construction work.
Updated on 17th July 2023

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