Does CIS apply to scaffolding?

Does CIS apply to scaffolding? 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. 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. 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. 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. Read the full answer, with every source, at rightotax.co.uk.