by Mark A » 7 Oct 2006 14:36
Pixel
Locksmiths do not come under the construction scheme, unless they carry out other types of work as well, that would be deemed as "construction work".
Locksmiths are classified as being in the manufacturing industry, sub division, Lock and hinge manufacture.
I have over the years had this challenged by numerous organisations including 2 local authorities who have all checked with the Inland Revenue
and had to concede that locksmiths do not come under the CIS scheme.
Some national companies do insist on ALL SUB-CONTRACTORS having a CIS card because it is easier fior them to have everyone on the same system, but it is by no means a legal requirement.
Mark