Plasterboard joints must not be left untreated above the ceiling level. The joint treatment is required as part of a fire resisting system as well as the acoustic performance.

A typical plasterboard joint consists of the bed, fill and finish stages. The paper joint tape is bedded in and filled in the taper zone of a plasterboard. This is the minimum requirement to meet performance for the system. The final finish coat to the joint can be left out of the process above the ceiling line as this is the aesthetic finish and not required to maintain performance. This kind of joint is often referred to as fire taping.