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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR14000 · The Scheme: construction operations

  • CISR14600 · The Scheme: construction operations
  • CISR14010 · Introduction
  • CISR14020 · Scope of CIS
  • CISR14030 · Unusual contracts
  • CISR14040 · Reverse premiums
  • CISR14045 · Reverse premiums – examples of what does and does not constitute a reverse premium for CIS purposes.
  • CISR14047 · Payments made by landlord to tenant payments – Overview
  • CISR14048 · Payments made by landlord to tenant – Regulation 20A
  • CISR14049 · The Scheme: appendix to Regulation 20A
  • CISR14050 · Dealing with 'scope' enquiries
  • CISR14060 · Disputes about 'scope'
  • CISR14070 · Territorial limits
  • CISR14080 · Artistic works
  • CISR14090 · Building service systems
  • CISR14100 · Buildings and structures
  • CISR14110 · Cleaning
  • CISR14120 · Commissioning
  • CISR14130 · Computer and telephone networks
  • CISR14140 · Fencing
  • CISR14150 · Fixed furniture
  • CISR14160 · Fire protection systems
  • CISR14170 · Floor coverings (for example, carpets)
  • CISR14180 · Improvement and housing grants
  • CISR14190 · Industrial plant
  • CISR14200 · Landscaping
  • CISR14210 · Locksmiths
  • CISR14220 · Manufacture and delivery
  • CISR14230 · Mineral extraction
  • CISR14240 · Preparatory, integral and finishing operations
  • CISR14250 · Painting or decorating
  • CISR14260 · Plant hire
  • CISR14270 · Professional work
  • CISR14280 · Seating, blinds and shutters
  • CISR14290 · Security systems
  • CISR14300 · Sign writing and signboards
  • CISR14305 · Traffic management
  • CISR14310 · Electronic communications apparatus
  • CISR14320 · Works forming part of the land
  • CISR14330 · Index of construction operations
  1. The Scheme: construction operations: contents
  2. The Scheme: construction operations: artistic works

CISR14080 | The Scheme: construction operations: artistic works

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR14600 | Action guide contents | |—————————————————————————————————–|———————–|

FA04/S74 (3)(f) excludes from the Construction Industry Scheme ‘the making, installation and repair of artistic works, being sculptures, murals and other works that are wholly artistic in nature’.

It is important to note that for the exclusion to apply the works must be wholly artistic. This means that if works fulfil a normal functional purpose associated with a building they are not excluded. For example, wrought iron gates installed in a building entrance are highly decorative examples of what is basically a common building feature. The fact that their design embodies an artistic element does not make them wholly artistic works.

You should consider whether the ‘works’ are integral to the building or structure and fulfil a particular function. A mosaic wall or floor in a swimming pool or a shower, for example, may be artistic but in addition have both a structural and a protective purpose. This may be considered analogous to building a bathroom wall and covering it with ceramic tiles. Therefore, the purpose of the mosaic wall/floor in these circumstances would not be considered ‘wholly’ artistic.

Another approach, in deciding whether works are wholly artistic, is to consider whether the art work itself can be removed relatively easily and without any damage to the building or structure. If it can, it is likely to be wholly artistic, for example, removing a painting from a wall or lifting a freestanding sculpture.

If the act of removing the item necessitates construction operations to be carried out, then it is likely that its purpose was not wholly artistic. For example. chiselling up a mosaic floor will require another replacement floor covering. Again, in these circumstances the item could not be considered to be wholly artistic.

Within CIS

The exclusion does not apply to

  • stained glass windows

  • ornamental gates, balustrades

  • decorative tiling.

  • decorative paintwork, for example gold leaf work/painting on a banister, dado rails, skirting boards, ceiling rose/cornices, architraves

  • ornamental fountains that may require the following; foundation work, installation of a water supply source and associated pipe-work, installation of electrical power source for water pumps and/or lighting.

Top of page

Excluded from CIS

The following are excluded from CIS

  • sculptures

  • murals

  • other works serving a wholly artistic purpose.

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