Leasing or rental services concerning construction machinery and equipment without operator

**Includes:** - leasing, rental or hiring services concerning tractors for construction and earth moving purposes, road graders, steamrollers, bulldozers, excavating machinery, front-end loaders, scaffolding without erection and dismantling, site huts, etc.

**Excludes:** - leasing, rental or hiring services concerning construction machinery and equipment with operator, cf. respective construction service in division 54 - financial leasing of construction machinery, cf. 71140