Helen Murgatroyd

Hi, I have a client who provides film and media services. Their sales invoices will show their fee, travel recharged, mileage, hotel, etc and sometimes equipment hire. I understand that the fee and travel costs are VATable - but what about the camera equipment they have had to hire? Would this be classed as a disbursement? Or is this an incidental cost to the business and therefore VAT has to be charged. The supplier they use to hire the camera equipment is VAT registered. My client isn't VAT registered and i wanted to understand if i need to include this hire of equipment as VATable turnover. I am keeping an eye on their turnover. Many thanks,