I think SCC Clause 28 is of utmost importance in this situation. It states "Unless included in the hire rates , the cost of operatives is included in the cost of people."
Therefore, because the plant hire invoices include the cost of operatives, I believe that the relevant cost component is SCC item 21.
Therefore, because the plant hire invoices include the cost of operatives, I believe that the relevant cost component is SCC item 21.