What are 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 such 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 Board Order.
Principal activities
1. Assembly, construction, dismantling, erection, fabrication, fitting, inspection, installation, maintenance, repair, replacement or testing of any chemical, electrical or mechanical apparatus, machinery or plant that is located on any site where a product is processed. This includes, but is not limited to, any of the following processes and/or locations:-Chemical works
Nuclear or thermal power station
Nuclear waste reprocessing site
Steel or paper mill
Making cement and concrete bricks
Hydro-electric station
Oil refinery or oil terminal
Human and/or animal food production
Metal smelting
Petrochemical production
Renewable or wind energy power
Glass production
Pharmaceutical and cosmetic production
Water / sewerage treatment works
Brewing or distilling
Gas making or gas treatment works
Exploration for or exploitation of oil or gas
Onshore / offshore wind power
2. Planning, designing, commissioning or procuring by way of contract or otherwise of any chemical, electrical or mechanical apparatus, machinery or plant mentioned in 1. above carried on in association with any activity mentioned or in association with any project for such an activity.
3. Supervision of the activities listed at 1. above.
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, wind turbines, 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 shown above.
- Research, development, design or engineering construction drawing (either created by hand or by computer related software) or dynamic simulation.
- Buying, selling, hiring out, testing (including NDT), advertising, packing, distribution, transport or any similar operations.
- Operations of a kind performed at office premises or laboratories, or at stores, warehouses or similar places.
- Cleaning, washing or garaging vehicles or carrying out running repairs or minor adjustments thereto.
- 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.
- Any activities undertaken in the administration, control or direction of an establishment or establishments.
- Any activities of industry or commerce.