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ENGINEERING CONSTRUCTION ACTIVITIES

 

The following is a summary of the activities which are described as engineering construction activities. Establishments which are wholly or mainly undertaking principal and/or related activities are leviable so long as the activities are carried out in Great Britain (England, Scotland and Wales) or its offshore waters. A full definition of engineering construction activities is shown at Schedule 1, paragraph 1. of the 1991 Board Order. A copy of the Order is available at the Download documents section.


Principal activities

1.

Assembly, construction, dismantling, erection, fabrication, fitting, inspection, installation, maintenance, repair, replacement or testing on site of any chemical, electrical or mechanical apparatus, machinery or plant of a chemical works, gas making or gas treatment works, nuclear or thermal power station, nuclear waste reprocessing site, hydro-electric station, oil refinery or oil terminal or of other apparatus, machinery or plant concerned with the exploration for or exploitation of oil or gas, metal smelter, steel mill, paper mill or brewery, the processing and production of human or animal food, pharmaceutical, cosmetic and petrochemical products, cement, concrete bricks, distilling alcohol or other products, glass, paper and sewerage and any other installation involving the processing of any product.
2. Planning, designing, commissioning or procuring by way of contract or otherwise of any apparatus, machinery or plant mentioned at 1 above carried on in association with any activity mentioned at 1 aboveor in association with any project for such an activity.
3. Supervision of the assembly, construction, dismantling, erection, fabrication, fitting, inspection, installation, maintenance, repair, replacement or testing of any apparatus, machinery or plant mentioned at 1 above when carried out on site.
4. The erection and/or dismantling of the main framework of a building or other structure that is made of steel or other metal where the building or structure is erected or dismantled on any site (not necessarily on a site where a product is processed). Types of structures erected or dismantled could include, for example, supermarkets, warehouses, stadiums, agricultural buildings, office blocks, etc.
5. The hiring out by an employer of individuals in his employment to employers who are engaged in any of the activities listed above where the individuals being hired out will be engaged in such activities.

 

Related activities

The following activities are related activities provided they are incidental or ancillary to the principal activities of the engineering construction industry.

1. Research, development, design or engineering construction drawing (either created by hand or by computer related software) or dynamic simulation
2. Buying, selling, hiring out, testing (including NDT), advertising, packing, distribution, transport or any similar operations
3. Operations of a kind performed at office premises or laboratories, or at stores, warehouses or similar places
4. Cleaning, washing or garaging vehicles or carrying out running repairs or minor adjustments thereto
5. Training of employees or apprentices

 

Other activities

Provided an establishment is wholly or mainly engaged in the principal and related activities of the engineering construction industry, the following activities are also engineering construction activities.

1. Any activities undertaken in the administration, control or direction of an establishment or establishments.
2. Any activities of industry or commerce.

 

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