CIS Payments for LA Schools

Are LA schools exempt from the CIS scheme? I am a local authority payments officer and we process and pay invoices for our LA schools. After reading the CIS hand book I could do with clarification. 2.8 Local education authority maintained schools The scheme should not be operated for payments made for construction operations by the governing body or head teacher of a maintained school on behalf of the local education authority. Does this mean if the governing body or head teacher are paying it and not the LA then it is exempt ? But if the the LA pay their invoices they are included in the scheme and liable to deductions? Thanks.

Hi
As you have correctly pointed out, section 2.8 of the CIS340 excludes payments for construction operations by the governing body or head teacher on behalf of the LEA, which is also confirmed at The Scheme: contractors: schools (CISR12100) .  You have asked whether the exemption still applies where the LEA themselves pay the invoices. The simple answer is yes, as a governing body are acting on behalf of the LEA, they could take the form of a committee or trust board and are essentially representing the LEA.
Hope this clarifies matters.