27 April 2006
Our client erects scaffolding on new domestic housing sites for major national developers. The contracts between our client and the developers provide for an erection/dismantling fee plus a weekly rate for hire. The national developer issues a standard-rated self-billing invoice.
Our view is that this is a single supply made in the course of construction of qualifying new domestic buildings and is wholly zero rated. However, on enquiry to HMRC, they advise that the erection/dismantling charge is zero rated, but that the hire charge is standard rated.
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