SolvedVATGPB10435 | Government departments and health authorities: Contracted Out Services (COS) Headings: Examples of items that are eligible for recovery under COS Headings 35 and 37
From HM Revenue & Customs · VAT Government and Public Bodies
Please note that this list is not exhaustive. If you are uncertain whether or not the works undertaken is eligible for VAT recovery please seek advice from HMRC.
Alarms
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repairing existing fire/burglar alarms | Yes | 35 |
| Installation of fire/burglar alarms | No | |
| Extension to current systems | No | |
| Repair by partial replacement of parts within existing fire/burglar alarm | Yes | 35 |
| The complete replacement of an existing system | No |
Asbestos
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Removing asbestos | Yes | 35 |
| Sealing in asbestos | Yes | 35 |
Ceilings
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repairing existing ceiling/suspended ceiling | Yes | 35 |
| Replacing existing damaged tiles in same location (within existing grids structure) | Yes | 35 |
| Forming fire breaks in ceiling voids | No | |
| Construction/installation of new ceilings/suspended ceilings | No | |
| Complete replacement of suspended ceiling structure | No |
Cleaning
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Contract cleaning | Yes | 35 |
Construction
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Building new cool room | No | |
| Construction of a new room | No | |
| Building new extension | No | |
| Major building improvements | No | |
| Installation of a new damp proof course | No | |
| Installation of a silicone based injection | No | |
| Single supply of scaffolding | No | |
| Structural repairs not traditionally performed in-house, as the work requires highly specialised skills | No | |
| Complete replacement of central heating and air conditioning systems | No |
Conversions
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Converting an office space from small offices to open plan or vice versa | No |
Decorating
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repainting and decorating existing walls, windows etc to restore decorative order | Yes | 35 |
| Re-painting existing external structure | Yes | 35 |
| First time decoration | No | |
| Resealing against damp and draughts | Yes | 35 |
Doors
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Fitting fire doors in corridors to form a fire break | No | |
| Widening doors to allow wheelchair access | No | |
| Blocking up old/existing doorways | No | |
| Installing new doors/door frames where none existed previously | No | |
| Installation of automatic/electric doors | No | |
| First time fitting of fire doors in new buildings/ extensions | No | |
| Fitting fire doors in new partitions | No | |
| Repairing by replacing existing doors/fire doors/ door frames (see Note) | Yes | 35 |
| Replacing existing doors with fire doors (see Note) | Yes | 35 |
Note: Exceptions to normal COS rules, where HMRC accept the concept of repair by replacement for the listed items only.
Electrical
Electrical works would include items such as installation of luminaries, general lighting, small power, nurse call systems, electrical connections to other systems. VAT recovery will be dependent upon the context of the specific job being undertaken - for example, if purely refurbishment, more scope expected for VAT recovery. If major alteration/reconfiguration, limited scope for recovery.
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Extension of wiring into new areas | No | |
| Installation of new emergency lighting/fire signs | No | |
| Installation/replacement of Building Management System | No | |
| Installing new/additional wiring and/or sockets | No | |
| Installing new/additional wiring and/or light fittings | No | |
| Installing new/addition cables/wiring for telephone/data lines | No | |
| Complete removal and replacement of wiring back to distribution boards | No | |
| Repair by replacing existing wiring/cabling, individual sockets and light fittings, if in exactly the same location (see Note) | Yes | 35 |
| Portable Appliance Testing (PAT) | Yes | 37 |
Note: Exceptions to normal COS rules, where HMRC accept the concept of repair by replacement for the listed items only.
Equipment/parts
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Sterilisation of instruments and equipment | Yes | 37 |
| Spare parts which are provided as part of the eligible repair and maintenance services | Yes | 37 |
| Maintenance of security equipment | Yes | 37 |
Fire Escapes
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Replacing fire escapes | No | |
| Repairing fire escapes | Yes | 35 |
| Building new fire escapes | No |
Flooring
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Breaking up existing concrete floors and subsequent relaying at a slightly different floor level | Yes | 35 |
| Repairing existing stuck down flooring by rescreeding and resurfacing bonded fitted flooring, including stuck down carpet, carpet tiles, floor tiles and vinyl | Yes | 35 |
| Replacing worn flooring with the same type of covering, such as replacing carpet with carpet, linoleum with linoleum, and so on | Yes | 35 |
| Supplying first time flooring | No | |
| Installing plywood base to level floor | No | |
| Upgrading worn floor covering, for example replacing linoleum with carpet, or replacing carpet with wooden flooring | No |
Grounds
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Maintenance of grounds and gardens adjacent buildings | Yes | 35 |
| Gardening | Yes | 35 |
| Grass cutting | Yes | 35 |
| Tree surgery | Yes | 35 |
| Landscaping/redesigning grounds | No |
Incinerators
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repair of incinerator | Yes | 37 |
| Installing new incinerator | No | |
| Construction/extending height of chimney | No | |
| Replacement of incinerators | No | |
| Increasing thickness of existing lagging on incinerators | No |
Insulation
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| First time installing of insulation | No | |
| Installing sound proofing panels | No | |
| Repair by replacing lagging | Yes | 35 |
Kitchen
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repair by resurfacing existing worktops and units | Yes | 35 |
| Installing/building new kitchen units, cupboards, and so on | No | |
| Installing/building new work tops | No | |
| Repair by replacing existing kitchen units, cupboards etc within kitchens/tea points (see Note) | Yes | 35 |
Note: Exceptions to normal COS rules, where HMRC accept the concept of repair by replacement for the listed items only.
Lifts
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repairs to existing lifts | Yes | 37 |
| Replacement of lift | No | |
| Installing a new lift | No |
Mechanical
Mechanical works would include items such as pipe work, ductwork, heating units, chiller units, chilled water plant, air handling units, hot and cold water plant, compressed air systems, medical gases and soil and waste pipe work.
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repairs to faulty systems (including parts) | Yes | 37 |
| Replacement of system | No | |
| Installation of new system | No | |
| Alterations/additions and extensions to existing system | No | |
| Fixing valves and/or meters to existing/new radiators, pipes and taps to regulate temperate of hot water for patient safety/energy conservation purposes | Yes | 37 |
| Repair existing pipes/radiators | Yes | 37 |
| Installation of new/addition pipes/radiators | No | |
| Replacing water tanks | No | |
| Building/installing new water tanks | No | |
| First time installation of boiler | No | |
| Replacement of boiler | No | |
| Repair to boiler (including parts) | Yes | 37 |
| Complete replacement of central heating system | No | |
| Installation of new central heating system | No | |
| Testing and Commissioning | No | |
| Repairing by replacing existing pipes/radiators in same location (see Note) | Yes | 35 |
Note: Exceptions to normal COS rules, where HMRC accept the concept of repair by replacement for the listed items only.
Miscellaneous
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Minor works of a repair and maintenance nature | Yes | 35 |
| Disturbance works, where those works only need to be undertaken as a result of alterations to a building or as a result of new building works | No | |
| Fitting of fire hoses/extinguishers | No | |
| Fitting of grilles, bars, locks, window film and security cameras | No | |
| Installation of shelves | No | |
| Replacement of shelves | No | |
| Manufacturers warranties which are included in the purchase price of the goods, this is a single supply of goods | No | |
| Maintenance contracts entered into after the manufacturer’s warranty expires | Yes | 37 |
Ramps
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repair existing ramps/handrails for access for the disabled | Yes | 35 |
| Replacing/altering of ramps/handrails | No | |
| Initial provision of ramps/handrails including replacement of stairs/steps by ramps | No |
Roads
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Breaking up and removal of covers to existing manholes and their re-provision in the same place at a higher level | Yes | 35 |
| Resurfacing existing non-fee paying car parks | Yes | 35 |
| Resurfacing existing footpaths | Yes | 35 |
| Relaying down to foundation of existing footpaths | No | |
| Road cleaning | Yes | 35 |
| Building new car park/footpath where one did not previously exist | No |
Roofs
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Maintenance of roofs including necessary access works | Yes | 35 |
| Resurfacing/replacing/re-slating existing roof | Yes | 35 |
| Re-felting of flat roofs | Yes | 35 |
| Altering existing pitch - that is, replacing flat roof by pitch | No | |
| Roofing over previous open space | No | |
| Installation of canopy | No |
Sanitary ware
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repair of existing washbasins and sanitary ware | Yes | 35 |
| Fitting new washbasins and sanitary ware | No | |
| Replacing existing systems in new locations or replacing bath by shower, toilet by wash basin, and so on | No | |
| Replacement of sanitary back and side panels, vanity units, shower cubicles | No | |
| Replacement of existing washbasins and sanitary ware in exactly the same place, - that is, toilet cistern by toilet cistern, sink by sink, bath by bath. This would not include replacement of sluices and hoppers (see Note) | Yes | 35 |
Note: Exceptions to normal COS rules, where HMRC accept the concept of repair by replacement for the listed items only.
Signs
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repairs to existing signs | Yes | 37 |
| Repair by replacement signs | No | |
| New signs necessary only as a result of a Trust merger | Yes | 37 |
Walls
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repairing existing partitions | Yes | 35 |
| Restoration of damaged plaster work/brick work | Yes | 35 |
| Constructing new partitions/walls, altering partition layout | No | |
| First time fitting of partitions in new buildings/extensions | No | |
| Painting new walls/partitions | No | |
| Repairing damaged tiles | Yes | 35 |
| Tiling new areas | No | |
| Repairs to wall-cladding | Yes | 35 |
| Provision of wall-cladding/wall panels/wall protection rails | No | |
| Replacement wall-cladding/wall panels/wall protection rails | No |
Windows
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Window cleaning | Yes | 35 |
| Repairing existing window frames and glass with similar items | Yes | 35 |
| Bricking up windows or forming new window/window frames | No | |
| Installation of fitted blinds, curtains and curtain tracks | No | |
| Replacement of fitted blinds, curtains and curtain tracks | No | |
| Installation of combination window/blind units | No | |
| Repair to fitted blinds, curtains and curtain tracks | Yes | 37 |
| Replacement of windows within same aperture (see Note) | Yes | 35 |
Note: Exceptions to normal COS rules, where HMRC accept the concept of repair by replacement for the listed items only.
Woodwork
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Repairs to dado / picture rail and skirting boards | Yes | 35 |
| Replacement of dado / picture rail and skirting boards | No |
X-rays
| DESCRIPTION | RECOVERY | COS HEADING |
|---|---|---|
| Replacement of an X-ray tube or CT Tube (see Note) | Yes | 37 |
Note: Exceptions to normal COS rules, where HMRC accept the concept of repair by replacement for the listed items only