Does CIS apply to plant hire?

Does CIS apply to plant hire? It depends on the operator. As of October 2026, HMRC's manual says plant hired with an operator is subject to the Construction Industry Scheme (CIS), and plant hired without one is outside it. Yes. HMRC's manual says payments for the hire of plant with an operator are subject to CIS, so the contractor verifies the hire firm and deducts 20% or 30% unless it has gross payment status. No. Payments for the hire of plant without an operator are outside CIS, so the hire firm is paid in full. No. Only plant hired from someone else counts as materials. HMRC allows no notional hire charge for plant you own, although fuel it uses on the job can still be treated as materials. Read the full answer, with every source, at rightotax.co.uk.