VAT on long term hire of machinery from ROI Company to UK Company B2B

If an ROI company hires machinery to a UK company and the machinery is used in mainland GB does the UK company account for the VAT under reverse charge rules.

Hi liam Anderson,
Please refer to notice 741a for guidance on VAT on services.
From the limited information provided it appears the supply may be subject to the reverse charge where the ROI business would not charge VAT and instead it is the responsibility of the UK business to account for the VAT instead.
Section 5 of notice 741a provides details on the reverse charge.
Place of supply of services (VAT Notice 741A) 5. Reverse charge
Thank you.

Hi There are also the import considerations if the machinery is not already located in the UK. If not already covered you or the hirer should consider the import VAT compliance and whether it will be necessary to use customs special procedures to mitigate any import duty and import VAT liability.