A low VOC, two component high solids flexible aliphatic surface tolerant polyurethane primer, intermediate or finish capable of producing high build films. Primarily as a high performance single coat industrial maintenance coating to upgrade any tightly adhering existing coating to a longer life durable system. For use in a wide variety of aggressive environments, including those found in chemical plants, refineries, pulp and paper mills and on bridges. Capable of providing superior gloss and colour retention particularly when compared to epoxy based finishes and will cure at temperatures down to -5°C (23°F). May be applied to steel surfaces where it is not possible to abrasive blast.