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HMRC internal manual

VAT Construction

Zero-rating the construction of buildings: services excluded from zero rating: plant and machinery

Plant and machinery may be hired with or without an operator.

The hire of plant and machinery without an operator is standard-rated.

However, the liability of hiring plant and machinery with an operator will follow the liability of the work that the plant or machinery is used for (such as demolition, site clearance, ground works, and so on). This supply can be zero-rated when supplied in the course of the construction of a zero rated building.