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The term 'construction operations' includes the following (see HMRC Booklet CIS340 Appendices A, C):

1. Ìý

   •ÌýÌýÌýÌý construction, alteration, repair, extension, demolition or dismantling of buildings or structures, including offshore installations and temporary structures

2. Ìý

   •ÌýÌýÌýÌý construction, alteration, repair, extension, dismantling or demolition of works forming part of the land, and this specifically includes walls, roadworks, power-lines, electronic communications apparatus, aircraft runways, docks and harbours, railways, inland waterways, pipe-lines, reservoirs, water-mains, wells, sewers, industrial plant and installations for purposes of land drainage, coast protection or defence

3. Ìý

   •ÌýÌýÌýÌý installation of heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection

4. Ìý

   •ÌýÌýÌýÌý internal cleaning if carried out during construction, alteration, repair, extension or restoration, and

5. Ìý

   •ÌýÌýÌýÌý painting or decorating (internal and external)¹

Also included in the definition of 'construction operations' are operations which are an integral part of, or are preparatory to, the operations in the above list, such as site clearance, asbestos removal, earth-moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping