SolvedCISR14150 | The Scheme: construction operations: fixed furniture
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
| CISR14600 | Action guide contents | |—————————————————————————————————–|———————–|
The installation of fixed furniture included in a building undergoing construction, alteration, extension or repair (FA04/S74 (2)(a)) is within the scope of the Construction Industry Scheme. Note that, of itself, the installation of such furniture is considered to represent an alteration or extension of the building.
Within CIS
Installation of
fitted kitchens
fitted bedroom furniture
fitted bathrooms
fitted cupboards and shelving in laboratories, surgeries, hospitals, shops and other locations
shopfittings, including fixed shelving, counters, partitions
fixed warehouse racking, mobile racking based on a track system.
Excluded from CIS
Installation of
fixed seating (see CISR14280)
dental chairs.