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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: payments: plant hire as 'materials'

CISR15600 Action guide contents

Where a subcontractor has to hire plant in order to carry out construction work, the cost of the plant hire and any consumable items such as fuel needed for its operation, may be treated as materials for the purposes of calculating any deduction where the subcontractor does not have gross payment status.

Note that this treatment only extends to plant and equipment actually hired by the subcontractor from a third party. If the subcontractor owns the plant employed in executing the work no ‘notional’ deduction for plant hire may be made although consumable items such as fuel used by the plant may still be treated as ‘materials’.