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Hire of the materials requires full rate VAT and you cannot reclaim it. Labour to erect and dismantle the scaffolding should be zero rated.

 

VAT Notice 708 mentions scaffolding as a particular example of this in section 3.4.2

 

https://www.gov.uk/government/publications/vat-notice-708-buildings-and-construction/vat-notice-708-buildings-and-construction

 

So it's helpful if the scaffolder puts as much of the price on the erection/dismantling and as little on the hire as they feel is reasonable. ?

Edited by Ed Davies
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On 31/08/2018 at 13:42, Ed Davies said:

So it's helpful if the scaffolder puts as much of the price on the erection/dismantling and as little on the hire as they feel is reasonable. ?

 

Yes it's advantageous if they will do that but there was a test case that determined that it was no appropriate for a scaffold company to offer free hire if their labour costs were paid for so they shouldn't remove the hire charge completely. 

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