acca practis eqtn vat 13

Yui commenced trading on 1 April 2024 and registered for value added tax (VAT) from 1 January 2025. Her first VAT return is for the quarter ended 31 March 2025. During the period 1 April 2024 to 31 March 2025, Yui incurred input VAT of £110 per month in respect of the hire of office equipment.

here for pre trading input vat, i took the hire purchase of equipment as goods acquired coz we r acquiring an equipment. but they considered this transaction as service. can u tell y hire purchase is a service nd not good?