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