VAT status of supply of scaffolding for construction of new dwellings

VAT status of supply of scaffolding for...

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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?

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Morph
By kevinringer
22nd Oct 2015 16:47

Standard rated

In case anyone comes across this I've got the answer. I phoned a building contractor. All their scaffolders standard rate the entire supply so HMRC are right.

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