Hiring services

  1. Overview
  2. Hiring or leasing of means of transport
  3. Hiring or leasing of plant and machinery

Hiring or leasing of plant and machinery

The hire without an operator of any machine is chargeable to Value-Added Tax (VAT) at the standard rate of VAT.

However, the provision with an operator of any of the machines specified below is chargeable 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.