I'm thinking of hiring some electronic equipment from the UK for a short period and then returning it. I've been told I will have to pay local, i.e. Irish, VAT on this but I don't know if this is on the value of the equipment or on the value of the hire contract, i.e. the value of the service. I've looked at Revenue's web site but it's aimed at commercial and not private individuals. I presume there is no customs duty. I would appreciate if anyone could give me a steer on this.