Hire of Portable Cabin at Construction Site

We are currently hiring portacabins at a site where we are installing a building unit (that comes under CIS), these will be used by the workmen on site as their 'office' space for the duration of the construction works. My understanding is that these will come under the regulations as per the following guidance: CISR14100 The text has been expanded to confirm that the erection of portacabins on a construction site will be caught by CIS. Is this correct? And if so, will the delivery costs be included in this as technically they form part of the same contract (even though currently the supplier has split them and is invoicing these separately upfront with VAT added currently)?

Hi,

The provision and delivery to site of portacabins units would not fall within the scope of CIS.

The process of erecting the portacabins or linking and stacking multiple units together would constitute construction operations. However, as has already been pointed out, they would appear to be part of the same contract from the same supplier and both elements would subsequently be caught under a mixed contract. You can see guidance here:

CISR14030 - The Scheme: construction operations: unusual contracts

Thank you.