Client runs an arboriculture business mainly tree felling and forest management.
Does CIS apply to his business?
Replies (4)
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Hi
I've just been reading up on this so hopefully this will be an accurate answer - others will correct me if not.
Basically the answer is no, unless the tree work for any particular job is being done as part of a larger construction scheme eg landscaping a new site etc. In which case, CIS would apply but ONLY for that particular job.
So if client spends most of his year doing forest management then no CIS, but if works as part of a larger construction site then CIS applies. and client would need to obtain a CIS ref number.
Haven't worded it very well, but hopefully you get my drift.
Eve
Tree Felling and CIS
Where landscaping or similar operations such as tree-felling are carried out as a preparatory measure, or on completion of a construction operation they are subject to CIS. This includes:
landscaping a location following demolition of buildings or structuresthe construction of walls, drives, patios and suchlike, as part of ‘routine landscaping’, as these operations will be caught by FA04/S74 (2)(b), as ‘works forming … part of the land’tree-felling as part of site clearanceturf laying as part of a wider project of construction.
It does not apply when routine landscaping, gardening, forestry and tree surgery not undertaken in the course of a wider project of construction.
Bruce
Except if the tree work for any kind of particular work has been completed included in a larger construction plan landscaping design a new website etc. In which case, CIS might use only for your specific job.Therefore if customer usually spends most of his yr performing forest supervision after that simply not CIS, but if operates within a larger construction website then CIS applies. as well as client would need to obtain a CIS ref number. Thank you! bobcat colombia
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