Scaffolding subcontractors working under CIS operate in one of the more specialised construction trades. The capital cost of scaffold equipment, significant materials supply (tubes, boards, fittings, base plates) and the specialist nature of the work create a distinct tax picture. Most scaffolding subbies have a meaningful CIS refund available.
Scaffold tubes, boards, couplers, base plates, staircase units and other equipment are plant and machinery eligible for capital allowances. Where you have significant equipment costs in a year, the Annual Investment Allowance provides 100% deduction. Many scaffolders overlook the capital allowance position when building up their kit.
When you supply scaffold components (tubes, boards, fittings) as part of a contract and these are consumed or left on site, the materials cost should be excluded from the CIS deduction base. If the main contractor is not doing this split, you may be overpaying.
CISRS (Construction Industry Scaffolders Record Scheme) cards are a professional requirement for scaffolders. Card fees and renewal costs are fully allowable expenses. Training costs directly related to maintaining your CISRS card qualification also qualify.
We calculate your full refund, check deduction statements for correct materials splitting, claim capital allowances on equipment purchases, and submit your Self Assessment return.
We review your equipment acquisitions and ensure you are claiming the correct capital allowances. For scaffolders investing in their own kit, this can significantly reduce the tax bill in the year of purchase.
If your net CIS turnover exceeds £30,000, we manage the GPS application and ongoing compliance.
Book a free call. We will talk through your CIS position, your deduction history and whether there is anything worth changing. No hard sell, no obligation.
Other trades we work with