Construction Industry Scheme - Key Facts

As someone in the landscape gardening industry, you might be surprised to know that some of your work could fall under the Construction Industry Scheme (CIS) and getting it right could save you from paying too much tax.

Here is our simple guide to help you stay informed and compliant:

Who needs to register?

✔️ Contractors – If you pay subcontractors for construction-related work, you must register.
✔️ Subcontractors – If you carry out construction work for a contractor, you should register too or face higher tax deductions (30% instead of 20%).

Note: Depending on the job, you can be both a contractor and subcontractor.

What type of work is covered by CIS?

CIS covers landscaping when it forms part of construction work, such as:

🌿 Site preparation (e.g. groundworks, foundations, demolition, drainage)

🌿 Building work (walls, drainage, fencing)

🌿 Landscaping when it forms part of a new build or major construction project, e.g., hard landscaping, (paving, retaining walls, decking), landscape preparation during new builds and garden design if implemented alongside construction.

What work is not captured by CIS?

❌ Routine maintenance (mowing, pruning, planting)
❌ Soft landscaping done as a standalone job
❌ Design-only services (no physical work)
❌ Supplying materials without labour

A useful rule of thumb:

If your landscaping is part of a construction or building project (like a new build or major property development), CIS likely applies. If you’re doing regular garden maintenance or stand-alone soft landscaping for a homeowner, it usually doesn’t.

Still unsure? It’s better to check as CIS mistakes can be costly.

If you need help figuring this out or getting registered, get in touch as we are here to make sense of it for you.  Book a free consultation here: https://sonesaccountancy.co.uk/calendly-15-minute-call