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Well, on first the impressions the idea sounds great and it's not the first time I have heard of such a plan either.
Personally I would love to be able to rent out astro gear that I can use for a week or so every now and then.
However surely the idea is fraught with all kinds of potential issues, some of which you outlined in your post and the one I would be most concerned with is the taxman. I don't think it would be a particularly booming business either as it would only be attractive to a small portion of an already small market but it doesn't sound to me as if you plan on making it a full fledged business so that may work in your favour in regards to the tax threshold.
I also think you would have to be serious enough about it to try and get insurance and binding contracts that state if the equipment is not returned or damaged the user is liable for up to the full cost of the equipment, unless you want to run the risk of losing your equipment.
I don't know to be honest how to go about it, plenty of clubs loan equipment to members so they might not be open to advertising but then again not everyone is a club person.
Like I said though, I wish I could rent equipment here, I like the idea but I wouldn't like to be running that sort of business.
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