Edinburgh ยท Scotland

CIS checks for Edinburgh contractors and labour providers

For firms in Edinburgh that pay subcontractor companies or labour providers, and for the labour providers themselves.

SubSure works online across the UK. There's no office in Edinburgh. The checks run in your browser, and the company check reads the Companies House register at the moment you ask.

CIS applies in Scotland too. The Construction Industry Scheme is a UK scheme. HMRC's guide says it covers all construction work carried out in the UK, so the rules, the rates and the April 2026 changes are the same in Edinburgh as anywhere else. Source: Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340).

Construction in Edinburgh

In 2026 there were 1,690 construction businesses registered for VAT or PAYE in the City of Edinburgh Council's area, up 9% on 2021 (UK: up 9%).

Construction businesses, 2026EdinburghUK
Construction of buildings555123,625
Civil engineering5522,840
Specialised trades (electrical, plumbing, plastering, roofing and the rest)1,080246,380
All construction1,690392,845
Share of all businesses there9.1%14.1%
With fewer than 10 people92%95%

Source: UK Business Counts, enterprises by industry and size, 2026 (Office for National Statistics, on Nomis), read 26 October 2026. ONS rounds each count to the nearest 5.

What that means for your checks

  • 92 in every 100 construction businesses in Edinburgh have fewer than 10 people (below the UK's 95%). Most firms you might pay are small, so verify each one with HMRC before you first pay them, however well you know them. How to verify.
  • Specialised trades are 64% of the construction businesses here (above the UK's 63%). Ask each firm you pay whether they pass the work on, and to whom, and write down the answer. Supply chain due diligence.
  • For a limited company, check the register before the first payment: how new it is, overdue filings and director changes. Run the free company check.

Major projects in and around Edinburgh

Two major projects, from official sources:

Labour supply in Edinburgh

In 2026 there were 60 temporary staffing agencies registered in the City of Edinburgh Council's area, out of 200 businesses in employment activities of all kinds. That is about 3.6 for every 100 construction businesses there, above the UK's 2.7 (10,455 agencies in all). These counts cover agencies for every sector, not only construction, and we name none of them.

Source: UK Business Counts, enterprises by industry and size, 2026 (Office for National Statistics, on Nomis), read 26 October 2026. ONS rounds each count to the nearest 5.

Under CIS an agency that supplies workers to do construction work under its own contract with them is a subcontractor, and the contractor must apply the scheme to its payments. An agency that only introduces a worker, who then contracts with the contractor, is not. Source: Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340).

Since 6 April 2026 the rules reach payments made or received, so a labour provider is judged on the money it is paid as well as the money it pays out. Source: Tackling Construction Industry Scheme fraud (policy paper, 26 November 2025). Read CIS checks for labour providers.

Start with one company

What this check cannot tell you. We cannot see a company's CIS registration or gross payment status. Only you can, by verifying them with HMRC before you pay.

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Other cities

New to the rules? Start with the CIS guides.