S.I. No. 774/2005 - European Communities (Statistical Classification Of Building And Construction Activities) Regulations 2005

S.I. No. 774 of 2005 .

EUROPEAN COMMUNITIES (STATISTICAL CLASSIFICATION OF BUILDING AND CONSTRUCTION ACTIVITIES) REGULATIONS 2005.

I, BERTIE AHERN, Taoiseach, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) for the purpose of giving effect to Council Regulation No. 3037/90 of 24 March 1993¹ , as amended by Commission Regulation No. 761/93 of 24 March 1993² , hereby make the following regulations:

1.  These Regulations may be cited as the European Communities (Statistical Classification of Building and Construction Activities) Regulations 2005.

2.  In these Regulations—

“Act” means Statistics Act 1993 (No. 21 of 1993);

“Office” means Central Statistics Office.

3.  These Regulations apply to all undertakings, other than public authorities, classified for statistical purposes under Section F of NACE Rev. 1, set out in the Annex (replaced by the Annex to Commission Regulation No. 761/93 of 24 March 1993² ) to Council Regulation No. 3037/90 of 24 March 1993¹ which are or were engaged in building or construction activities allied trades or other activities of a like nature at any time in respect of which a survey referred to in Regulation 4 is undertaken.

4.  The Office shall be provided with the information specified in Regulation 3 in statistical form under surveys the first of which shall be in the year 2005, undertaken by the Office at intervals of not more than 12 months. The information shall be provided in accordance with directions under section 26 of the Act.

5.  An undertaking to which these Regulations apply is required to provide the Office with information in relation to its building and construction activities and, in particular the information specified in the Schedule to these Regulations.

6.  Everything that may be done under Part III (other than section 25) of the Act in respect of the collection of information or Part IV of the Act in respect of the use of records of public authorities for statistical purposes under the Act may be done for the purposes of these Regulations and the Act is to be read accordingly. Reference in the Act to a requirement made under section 26 of the Act is to be read as including a reference to a requirement under these Regulations. An officer of statistics under the Act is also such an officer for the purposes of these Regulations.

7.  A person guilty of an offence under Part VI of the Act in relation to information required or collected under these Regulations is, in lieu of the penalties provided under section 44 of the Act, liable on summary conviction to a fine not exceeding €5,000.

SCHEDULE

1.  Particulars of undertaking—

(a)  description of the principal type of work performed

(b)  legal name of undertaking or trading name (if different).

2.  Accounting year covered by the return.

3.  Location of ownership of undertaking.

4.  Local units.

5.  Changes in fixed capital assets.

Increases and decreases in fixed capital assets, distinguishing separately:

(a)  plant machinery and equipment (excluding vehicles) installed,

(b)  vehicles,

(c)  building and construction work carried out by employees of the undertaking,

(d)  complete buildings,

(e)  land (not built on), and

(f)  all other fixed assets.

6.  Stocks and works in progress.

The value at the beginning and the end of the year of stocks and work in progress, distinguishing separately:

(a)  stocks of materials, components and fuels,

(b)  work in progress,

(c)  stocks of finished goods made by the undertaking ready for sale and

(d)  stocks of goods purchased for resale without further processing.

7.  Purchases of materials, fuels and electricity.

Particulars of the cost of all materials, fuels and electricity purchased.

8.  Payments to sub-contractors during the year.

Payments for work done for the undertaking by other businesses on contracts sublet to them, in connection with the work for which particulars are required under paragraph 10, distinguishing separately:

(a)  payments for work done by persons working on a labour only subcontract basis, and

(b)  payments for work done by all other subcontractors.

9.  Purchases of other goods and services.

Purchases of other goods and services, distinguishing separately:

(a)  industrial services supplied to the undertaking by others,

(b)  goods purchased for re-sale without further processing,

(c)  hire and lease of plant, machinery, scaffolding equipment and vehicles,

(d)  rent paid on premises,

(e)  insurance premiums paid on plant, vehicles and premises,

(f)  bank charges (excluding interest charges), and

(g)  all other non-industrial goods and services (excluding depreciation and bad debts).

10.  turnover.

The total turnover of the undertaking during the year, distinguishing separately:

(a)  work done as a principal contractor (including work done by sub-contractors for the undertaking) distinguishing building and other construction work,

(b)  work done as a sub-contractor,

(c)  goods purchased by the undertaking, and

(i)  sold during the year, or

(ii)  added to stocks at the end of the year,

(d)  goods resold without further processing, and

(e)  all other items of turnover.

11.  Indirect taxes.

(a)  VAT on total turnover of the undertaking,

(b)  excise (home) duty paid or payable, and

(c)  other indirect taxes paid or payable.

12.  Employment and gross earnings.

(a)  In respect of a survey undertaken during the year 2005, the number of persons actually at work or temporarily absent during the pay week ended 12 September 2004, or the nearest representative date or, in respect of subsequent surveys, the pay week ending on the corresponding date in the year in respect of which the relevant survey was undertaken, distinguishing the following categories separately—

(i)  proprietors and members of family working in the undertaking and not paid a fixed wage or salary,

(ii)  managerial, technical and other salaried staff (including working directors),

(iii)  clerical and other staff—

—  male, and

—  female,

(iv)  basic supervisory staff (including foremen and supervisors),

(v)  skilled operatives,

(vi)  apprentices,

(vii)  unskilled or semi-skilled operatives—

—  on adult rates of pay, and

—  on juvenile rates of pay, and

(viii)  persons on a “labour only” sub-contract basis.

(b)  Total amount of gross earnings paid during the year distinguishing—

(i)  managerial and clerical staff, and

(ii)  supervisory staff and operatives.

13.  Other labour costs

The amount of charges or costs paid by the undertaking in the year in respect of all employees for:

(a)  contributions by employers to the pay-related social insurance scheme,

(b)  redundancy payments,

(c)  training costs,

(d)  employer's contributions to superannuation funds and other pensions schemes,

(e)  insurance premiums paid on behalf of employees sickness or injury, and

(f)  payments in kind to employees and other social expenditure.

¹OJ No. L293, 24.10.1990, p.1

²OJ No. L83, 3.4.1993, p.1

²OJ No. L83, 3.4.1993, p.1

¹OJ No. L293, 24.10.1990, p.1