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Yes, putting up and taking down scaffolding is covered. As of October 2026, hiring out scaffolding with no labour is not, and a single contract to hire and erect it brings every payment under that contract into CIS.
The Construction Industry Scheme (CIS) names the erection of scaffolding in its legal definition, section 74 of the Finance Act 2004. HMRC's CIS manual and its CIS 340 guide explain how hire, labour and mixed contracts are treated. This page follows those sources as checked on 17 October 2026.
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Why scaffolding is in
Section 74 covers work that is preparatory to, an integral part of, or for rendering complete other construction work, and it names the erection of scaffolding as an example. HMRC's manual lists erecting scaffolding, falsework and formwork as preparatory work, and dismantling them as finishing work, so both ends of the job are covered.
CIS 340 gives the reason: putting up scaffolding might not be building a structure in its own right, but it is a construction operation because the other work could not be done without it. It also says a contract simply to supply scaffolders' labour to a contractor is within CIS when that work is preparatory or integral to construction.
Hire on its own is out
HMRC treats scaffolding as plant, alongside cranes, cement mixers and compressors. The plant hire rule is simple: hire without an operator is outside CIS, hire with an operator is inside. CIS 340 lists hire of scaffolding equipment without labour as an excluded operation, and it also excludes delivering hire equipment that comes without an operator.
GOV.UK lists scaffolding hire with no labour among the jobs that do not need CIS registration. That only helps if hire is all you do.
Scaffolding jobs, in or out
| Job | CIS? | Why |
|---|---|---|
| Hire of tube and fittings, customer's own team erects | Out | Plant hire without labour |
| Delivering scaffolding to site, nothing more | Out | Delivery of hire equipment |
| Erecting and dismantling for a builder | In | Named in section 74 |
| Hire and erect under one contract | In, all of it | A mixed contract |
| Weekly hire charges under that same contract | In | Every payment under the contract is covered |
| Supplying scaffolders to a contractor | In | When the work is preparatory or integral to construction |
| Work paid for direct by a homeowner | Out | A private householder is not a CIS contractor |
| Assembling temporary stages or exhibition stands | Out | Excluded in CIS 340 |
Mixed contracts and split invoices
HMRC's manual says that if any part of a contract relates to construction work, all payments under it are caught, even those that are wholly for non-construction work when they are made. So on a hire-and-erect contract, the hire weeks are covered as well as the erection and strike. Sending separate invoices for hire and labour does not change this, because CIS looks at the contract, not the invoice.
The hire element on your invoice
CIS is deducted from the labour part of a payment. The contractor takes off VAT and what you actually paid for materials, consumables and plant hired for the job, then deducts CIS from what is left.
The key point for scaffolders is in CIS 340 and HMRC's manual. Scaffolding you hired from another firm for the job can be treated as materials, so it comes off before the deduction. Scaffolding you own cannot: no notional hire charge may be taken off, even if you bought it on hire purchase. Fuel used by plant can still count as materials.
Say you invoice £1,000, before VAT, for a hire-and-erect job and you are registered for CIS:
- Your own scaffolding: the contractor deducts 20% of £1,000, which is £200.
- £300 of it hired from another firm for this job: the deduction is 20% of £700, which is £140.
Keep the hire invoices. GOV.UK says the contractor may ask for evidence, and will estimate the cost if you have none.
What this means for you
Most scaffolders who erect and strike for builders are inside CIS on every payment under those contracts, including hire weeks. Register as a subcontractor, or deductions rise from 20% to 30%. If CIS takes a lot from your cash flow, the gross payment status guide explains how to be paid in full. The plant hire guide and the guide to working out a CIS deduction go into the numbers.
Steps to get scaffolding invoices right
- Check what the contract covers. If it includes erecting or dismantling, every payment under it is in CIS.
- If you only hire out scaffolding with no labour, check whether you do any other construction work before deciding not to register.
- On your invoice, show any scaffolding you hired in from another firm for the job, separately from your own.
- Do not add a hire charge for your own scaffolding to the materials line. HMRC does not allow it.
- Keep each monthly payment and deduction statement and check the deduction against your invoice.
The free MTD check shows when Making Tax Digital starts for you, and the trades section has more guides on CIS.
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Questions people ask
Is scaffold hire covered by CIS?
Hiring out scaffolding equipment with no labour is outside CIS. Once the same contract includes putting it up or taking it down, every payment under that contract is covered.
If I invoice the hire and the erection separately, is the hire outside CIS?
No, not if both are under one contract. HMRC calls this a mixed contract: all payments under it are within CIS, even on separate invoices.
Can my scaffold hire charge be treated as materials?
Only if you hired the scaffolding from someone else for the job. CIS 340 says that if you own it, no notional deduction for plant hire can be made, although fuel used by plant can still count as materials.
Do I need to register for CIS if I only hire out scaffolding?
GOV.UK lists scaffolding hire with no labour among the jobs that do not need CIS registration, if that is the only work you do.
What rate of CIS is taken from a scaffolder?
20% if you are registered and the contractor can verify you, 30% if not, and nothing if you have gross payment status.
Sources
- Finance Act 2004, section 74: Meaning of construction operations (legislation.gov.uk)
- CISR14240: The Scheme: construction operations: preparatory, integral and finishing operations (HMRC manual)
- CISR14260: The Scheme: construction operations: plant hire (HMRC manual)
- CISR14030: The Scheme: construction operations: unusual contracts (HMRC manual)
- CISR15090: The Scheme: payments: plant hire as 'materials' (HMRC manual)
- Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340), paragraph 3.14 and Appendices A and C (GOV.UK)
- Construction Industry Scheme (CIS): Work covered by CIS (GOV.UK)
- What you must do as a CIS subcontractor: Get paid (GOV.UK)
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
Righto Tax is a trading name of NJG Consultancy Ltd, registered in England and Wales, company number 16095900. Registered office: Jubilee House, East Beach, Lytham St Annes, FY8 5FT.
All CIS guides for subcontractors
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