Does CIS apply in Scotland and Northern Ireland?

Does CIS apply in Scotland and Northern Ireland? Yes. As of October 2026, the Construction Industry Scheme (CIS) covers construction work anywhere in the UK, including Scotland, Northern Ireland and UK waters to 12 nautical miles, at the same 20% and 30% rates. No. GOV.UK gives one set of CIS rates for the whole UK: 20% for registered subcontractors, 30% for unregistered ones and 0% with gross payment status. Yes. HMRC's manual defines the United Kingdom for CIS as Great Britain and Northern Ireland, including UK territorial waters up to 12 nautical miles from the high water mark. No. HMRC's manual says CIS does not apply to construction work outside the UK, and the UK does not include the Irish Republic, the Isle of Man or the Channel Islands. Ireland has its own scheme, Relevant Contracts Tax. Read the full answer, with every source, at rightotax.co.uk.