PLUMBERS | Construction Industry Scheme




The First thing you will probably do is to register your business either as a sole Trader or with Companies House.

Then you will need to ensure your also registered for the Construction Industry Scheme.

Now lets look at the CIS requirements:

  • The responsibility falls on the contractor to verify the deduction status of sub-contractors
  • Providing sub-contractors with payment certificates each pay period.
  • Identification of payment status from 3 possible options.
  • Application of a 30% tax rate for sub-contractors who cannot be verified.
  • Monthly CIS300 return to HM Revenue & Customs, which needs to be submitted by the 19th of each month. Penalties for late submission of at least £100 per late return.
  • Penalties for late submission or getting things wrong can be oppressive. This can be up to £3,000 per return, which is potentially up to £36,000 per annum.


Gas installers

If you intend to work on gas equipment and appliances, you are required by law to be registered as certified to do so by the Gas Safe Register. The Gas Safe Register will assess your competence at least every five years and issue you with an ID card if you meet the certification requirements. There is an initial application fee and an annual registration fee. You can contact the Gas Safe Register on their free engineers’ telephone helpline 0800 408 5577 or visit their website for more information.

Other heating installation work

Some of the work you do – for example installing boilers and heating controls, may involve working on domestic electrical systems. If you do this you will need to either get the work approved by local building control or register as a ‘competent person’ who can self-certify the work. There are several special electrical self-certification schemes available for plumbers and heating engineers who work on electrical systems like heating controls. One of these is run by the Association of Plumbing and Heating Contractors (APHC).

If you’re going to install and service oil fired boilers and appliances then a similar scheme – run by OFTEC – applies. Solid fuel appliances are covered by their own scheme, HETAS.

Other competent person registration schemes

Competent person schemes exist covering other types of work regulated by Building Regulations. Belonging to such a scheme enables you to self-certify that all work you do within the scheme meets the requirements of the Building Regulations. Types of work covered by approved schemes include:

  • plumbing, heating and hot water systems (vented and unvented), including renewables like solar water heating
  • ventilation and air conditioning systems
  • bathroom facilities
  • electrical safety – including ‘defined competence’ schemes for plumbers who install and work on electrical heating controls

You can find out more about competent person schemes on the website. More information on the Building Regulations in Northern Ireland is available on the Department of Finance and Personnel (DFP) website.

Engineers who install renewable technologies can register as competent installers under the Microgeneration Certification Scheme (MCS) or the ESTIF Solar Keymark. You’ll need to be registered for your customers to be able to claim Renewable Heat Incentive payments.


If you intend to do any work involving asbestos (this might include removing old insulation around pipe-work, for example) you may need a licence from the Health and Safety Executive (HSE) Asbestos Licensing Unit – or from the Health and Safety Executive Northern Ireland (HSENI). There is a charge for this licence – renewal charges depend on whether a further one or three year licence is issued.

Further details are available on the HSE and HSENI websites.

In practice, it will probably be more practical to use a licensed specialist if you encounter asbestos that needs removing. However, you still need to be aware of your obligations under asbestos safety legislation.

If you need to speak to a specialist Adviser please call contact us on 0208 679 4690 or need more information about Construction Industry Scheme, then Visit our website. 

Categories: Construction Industry Scheme


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