Does CIS apply to repairs and maintenance work?

Does CIS apply to repairs and maintenance work? Mostly yes. As of October 2026, repairs to buildings, alterations and decorating are covered by CIS on new and existing property. Repairing, servicing or extending heating, wiring and plumbing systems on its own is not. No. The law covers construction, alteration, repair, extension, demolition and dismantling of buildings and structures, so work on existing property is covered in the same way as new build. Not on its own. HMRC's manual says CIS covers installing heating, plumbing and electrical systems, not repairing, maintaining or extending them. If the same contract includes making good the building, all of it is covered. Yes. Painting or decorating the inside or outside of any building is a construction operation, including varnishing and protective coatings, on new and existing buildings alike. Read the full answer, with every source, at rightotax.co.uk.