SolvedVATGPB10450 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 36 - Maintenance and repair of civil engineering works
From HM Revenue & Customs · VAT Government and Public Bodies
Under this Heading civil engineering takes its everyday meaning and includes for example bridges, drains, roads, car parks, footpaths etc.
Excludes
Repair and maintenance of road schemes. This work falls under Heading 6
New civil engineering projects
Supplies carried out under section 278 agreements. This work falls under Heading 6
Winter road gritting and cleaning services