Does CIS apply to flooring and carpet fitting?

Does CIS apply to flooring and carpet fitting? Carpet fitting is outside CIS, even on a building project. As of October 2026, vinyl, laminate, screeding and other floors are covered when they finish a construction project, and carpet is caught when it shares a contract with covered work. No. Under Statement of Practice 12 (1981), carpet fitting is outside CIS even when it is in a building's specification. It is caught only when it is part of a mixed contract that includes covered work. Yes. HMRC's manual lists fitting carpet tiles as excluded from CIS, on the same basis as other carpet fitting. It depends on the job. Fitted as part of a wider construction project, such as a new build or alteration, it is covered. Fitted in premises not undergoing construction or alteration, it is not. Read the full answer, with every source, at rightotax.co.uk.