Clare West West

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.