Readers’ forum: VAT on site clearance work?

I am confused about HMRC’s view that my client has provided VATable rather than zero-rated services for work carried out on the construction of new dwellings. Basically my client provides a driver and digger to remove soil and other substances from a new build site. My view – and that of my client – is that the services are zero rated because they relate to the construction of new dwellings. However an HMRC officer has explained that because the work of my client is controlled by the main contractor that he is invoicing – the contractor instructs him what to do each day – the supply is one of ‘staff’ and ‘plant hire’ rather than ‘construction services with equipment’.

It seems a strange approach by the officer especially as the contractor can claim input tax anyway. If the supply is standard rated will the reverse charge...