Roofing Services

**Exclusions/References:** - Units mainly engaged in - (a) the installation of insulation materials are included in Class 3239 Other Building Installation Services; - (b) the installation of roof guttering are included in Class 3231 Plumbing Services; and - (c) the installation of wooden roof trusses are included in Class 3242 Carpentry Services. **Primary Activities:** - Metal roof fixing - Roof painting, spraying or coating - Roof tiling