Plant & Machinery

The hire without an operator of any machine is chargeable to VAT at the rate appropriate to a sale of the machine when new. However, the provision with an operator of any of the machines specified below is chargeable to VAT at the reduced rate of VAT.

  • Excavators/Traxcavators/Diggers
  • Trench cutters with loader attachment
  • Bulldozers
  • Graders
  • Scrapers
  • Road Rollers
  • Vibrating Rollers
  • Hand Vibrating Rollers
  • Macadam laying and spreading machines
  • Verge Trimmers
  • Hedge Cutters
  • Sludge disposal units
  • Sludge pumps/tankers
  • Excavators with rock breaker
  • Kango hammers
  • Compactors
  • Tar spraying machines

The provision with an operator of other items of plant and machinery is chargeable at the standard rate of VAT.

Further information

Enquiries regarding any issue contained in this Information Leaflet should be addressed to the Revenue District responsible for the taxpayer's affairs. Contact details for all Revenue Districts can be found on the Contact Details Page

VAT Interpretation Branch,
Indirect Taxes Division,
Stamping Building,
Dublin Castle.

January 2010

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