Section 3.4.2 of Notice 708 says the hire of scaffold is standard rated though erection and dismantling can be zero rated on new dwellings etc. This is no problem if the scaffold supplier makes separate charges but what if the scaffolder agrees a single price for hire/erection/dismantling. HMRC say that a combined supply is standard rated. Is this the norm in the industry?
22nd Oct 2015
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VAT status of supply of scaffolding for construction of new dwellings
VAT status of supply of scaffolding for...