A guide to taxation of the Construction Sector.

What is construction?

Construction covers the processes involved in delivering buildings, infrastructure, industrial facilities and associated activities through to the end of their life. It typically starts with planning, financing, and design, and continues until the asset is built and ready for use; construction also covers repairs and maintenance work, any works to expand, extend and improve the asset, and its eventual demolition, dismantling or decommissioning.


What is involved in construction?

There are three sectors of construction: buildings, infrastructure and industrial:

  • Building construction is divided into residential and non-residential.
  • Infrastructure, also called heavy civil or heavy engineering, includes large public works, dams, bridges, highways, railways, water or wastewater and utility
  • Industrial construction includes offshore construction (mainly of energy installations), mining and quarrying, refineries,

chemical processing, power generation, mills and manufacturing plants.




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