What type of work falls within the scheme?
The scheme covers all construction work carried out in the UK. As a general guide, construction operations cover almost any work that is done to: • A permanent or temporary building or structure • A civil engineering work or installation. Commonly the work might include: • Site preparation • Alterations • Dismantling • Construction • Repairs • Decorating • Demolition For a full list of activities covered by the scheme see the definition contained within Section 74 of the Finance Act 2004. Contractor/Subcontractor The scheme centres round the concept of a contractor and a subcontractor therefore it is important to determine what these terms mean. A contractor is any business or other concern that pays subcontractors for construction work. Non construction businesses such as local authorities, governmental departments, etc will also be classed as a contractor under the scheme if their annual expenditure on construction operations equates to more than £1million over a period of three year
