Would plant purchases in the below example be eligible for the 130% super deduction?
A company provides site tempory services to demolition and construction sites, being the installation of tempory power, lighting, security systems, toilets, showers etc. For these works to be done pumps and electrical panels are required(plant), these are purchased by the company and hired to the site for a fee (well below typical market rate), without these plant items the other services cannot be complete. Hire fees make up around 5-6% of the companys turnover with the rest being from the site services provided so the hire is not the main business operation.
CA23115 mentions scaffolding being a provision of building access services and amounts to a construction operation and is therefore more than mere hire. I would consider the above example very similar to that of scaffolding services and therefore eligible but would appreciate any opinions or links to useful information.