CISR14280 | The Scheme: construction operations: seating, blinds and shutters
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
| CISR14600 | Action guide contents | |—————————————————————————————————–|———————–|
FA04/S74 (3)(h) excludes from the operation of the Construction Industry Scheme ‘the installation of seating, blinds and shutters’.
Excluded from CIS
The exclusion applies to
fixed seating installed in theatres, restaurants and other locations
blinds, curtains and their fittings
shutters, that is, louvered shutters
films installed as light filters.
Within CIS
The exclusion does not apply to
fixed furniture installed in a building under construction alteration or repair (see CISR14150)
fly screens
rolling grills.