diff --git a/src/Server/ZB.MOM.WW.OtOpcUa.OpcUaServer/Phase7Applier.cs b/src/Server/ZB.MOM.WW.OtOpcUa.OpcUaServer/Phase7Applier.cs
index eda6f98f..d922ed72 100644
--- a/src/Server/ZB.MOM.WW.OtOpcUa.OpcUaServer/Phase7Applier.cs
+++ b/src/Server/ZB.MOM.WW.OtOpcUa.OpcUaServer/Phase7Applier.cs
@@ -67,6 +67,10 @@ public sealed class Phase7Applier
             SafeWriteAlarmCondition(alarm.ScriptedAlarmId, RemovedConditionState, ts);
             removedCount++;
         }
+        // Removed equipment tags / VirtualTags are plain variable nodes (no Part 9 condition to write
+        // before tear-down), but they ARE real removals — count them so Phase7ApplyOutcome.RemovedNodes
+        // is accurate on a removed-tag-only deploy, which now reaches the rebuild path below.
+        removedCount += plan.RemovedEquipmentTags.Count + plan.RemovedEquipmentVirtualTags.Count;
 
         var changedCount =
             plan.ChangedEquipment.Count + plan.ChangedDrivers.Count + plan.ChangedAlarms.Count +
diff --git a/tests/Server/ZB.MOM.WW.OtOpcUa.OpcUaServer.Tests/Phase7ApplierTests.cs b/tests/Server/ZB.MOM.WW.OtOpcUa.OpcUaServer.Tests/Phase7ApplierTests.cs
index c794bfce..6bdc71b3 100644
--- a/tests/Server/ZB.MOM.WW.OtOpcUa.OpcUaServer.Tests/Phase7ApplierTests.cs
+++ b/tests/Server/ZB.MOM.WW.OtOpcUa.OpcUaServer.Tests/Phase7ApplierTests.cs
@@ -622,6 +622,50 @@ public sealed class Phase7ApplierTests
         sink.RebuildCalls.ShouldBe(0);
     }
 
+    /// <summary>H1a (review follow-up) — a deploy that ONLY removes existing equipment tag / VirtualTag
+    /// nodes must rebuild AND tally the removals. Removed tags/VirtualTags are plain variable nodes (no
+    /// Part 9 condition to write), so before the fix they reached the rebuild path but were never added
+    /// to <c>removedCount</c> — <c>Phase7ApplyOutcome.RemovedNodes</c> reported 0, a misleading audit
+    /// entry. This pins both the rebuild and the accurate count.</summary>
+    [Fact]
+    public void Removed_equipment_tags_and_virtual_tags_only_rebuild_and_are_counted()
+    {
+        var sink = new RecordingSink();
+        var applier = new Phase7Applier(sink, NullLogger<Phase7Applier>.Instance);
+
+        var previous = new Phase7CompositionResult(
+            Array.Empty<EquipmentNode>(), Array.Empty<DriverInstancePlan>(), Array.Empty<ScriptedAlarmPlan>())
+        {
+            EquipmentTags = new[]
+            {
+                new EquipmentTagPlan("tag-1", "eq-1", "drv", FolderPath: "", Name: "Speed", DataType: "Float", FullName: "40001", Writable: false, Alarm: null),
+            },
+            EquipmentVirtualTags = new[]
+            {
+                new EquipmentVirtualTagPlan("vt-1", "eq-1", FolderPath: "", Name: "Efficiency", DataType: "Float64",
+                    Expression: "ctx.GetTag(\"a\")", DependencyRefs: new[] { "a" }),
+            },
+        };
+        var next = new Phase7CompositionResult(
+            Array.Empty<EquipmentNode>(), Array.Empty<DriverInstancePlan>(), Array.Empty<ScriptedAlarmPlan>());
+
+        var plan = Phase7Planner.Compute(previous, next);
+
+        // Guard the arrange: ONLY the two Removed sets are populated.
+        plan.RemovedEquipmentTags.Count.ShouldBe(1);
+        plan.RemovedEquipmentVirtualTags.Count.ShouldBe(1);
+        plan.AddedEquipmentTags.ShouldBeEmpty();
+        plan.ChangedEquipmentTags.ShouldBeEmpty();
+        plan.RemovedEquipment.ShouldBeEmpty();
+        plan.RemovedAlarms.ShouldBeEmpty();
+
+        var outcome = applier.Apply(plan);
+
+        outcome.RebuildCalled.ShouldBeTrue();
+        sink.RebuildCalls.ShouldBe(1);
+        outcome.RemovedNodes.ShouldBe(2); // both removals counted (was 0 before the fix)
+    }
+
     private static Phase7CompositionResult CompositionWithTags(params EquipmentTagPlan[] tags) =>
         new(
             Array.Empty<EquipmentNode>(), Array.Empty<DriverInstancePlan>(), Array.Empty<ScriptedAlarmPlan>())