"Construction operations" means operations of any of the following descriptions:
- The construction, alteration, repair, extension, demolition or dismantling of buildings or structures;
- The construction, alteration, repair, extension or demolition of any works forming, or to form, part of the land, including walls, road-works, power lines, telecommunication apparatus, aircraft runways, docks and harbours, railways, inland waterways, pipelines, reservoirs, water mains, wells, sewers, industrial plant and installations for purposes of land drainage;
- The installation, alteration or repair  in any building or structure of systems of heating, lighting, air-conditioning, soundproofing, ventilation, power supply, drainage, sanitation, water supply, burglar or fire protection;
- The installation, alteration or repair  in or on any building or structure of systems of telecommunications;
- The external cleaning of buildings (other than cleaning of any part of a building in the course of normal maintenance) or the internal cleaning of buildings and structures, in so far as carried out in the course of their construction, alteration, extension, repair or restoration;
- Operations which form an integral part of, or are preparatory to, or are for rendering complete such operations as are described in paragraphs (a) to (d), including site clearance, earth-moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping  and the provision of roadways and other access works;
- Operations which form an integral part of, or are preparatory to, or are for rendering complete, the drilling for or extraction of minerals, oil, natural gas or the exploration for, or exploitation of, natural resources;
- The haulage for hire of materials, machinery or plant for use, whether used or not, in any of the construction operations referred to in paragraphs (a) to (f).
Note 1: An example of when landscaping is a construction operation is when a house is being built or renovated and the gardens are landscaped as part of the overall work; landscaping is not in itself a construction operation.
Note 2: As amended by Finance Act 2012 in respect of payments made on or after 1st April 2012.