The invention provides a flue gas demercuration device and method utilizing polyvinyl chloride and boiler fly ash. The flue gas demercuration device comprises a boiler furnace, a flue and a chimney, wherein the boiler furnace, the flue and the chimney are connected in sequence, and an economizer, an air preheater, an electrostatic dust collector and a wet desulphurization tower are arranged on the flue in sequence. The flue gas demercuration device further comprises a flue gas mercury on-line monitor, a circulation flue, a crushing device, a gasification device, an air heater, a feeding device and an intelligent control device, wherein the circulation flue is arranged on the flue between the economizer and the air preheater, a discharge port of the feeding device is connected to the circulation flue, and the feeding device comprises a polyvinyl chloride waste material feeding machine and an adsorbent feeding machine. According to the flue gas demercuration device and method utilizing the polyvinyl chloride and the boiler fly ash, hydrogen chloride generated by a polyvinyl chloride waste material is used for oxidizing zero-valent mercury into gaseous divalent mercury, and then the boiler fly ash is used for adsorbing flue gas mercury. On the premise that large-scale reconstruction is not conducted on an existing pollution control device, the flue gas demercuration device and method utilizing the polyvinyl chloride and the boiler fly ash can greatly improve the demercuration effect and demercuration efficiency, thereby lowering demercuration cost, and realizing environment-friendly utilization of the polyvinyl chloride waste material.