SolvedVATGPB10490 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 38 - Maintenance and repair of statues, monuments and works of art
From HM Revenue & Customs · VAT Government and Public Bodies
This Heading covers the maintenance and repair of statues, monuments and works of art.
Includes
Cleaning
Restoration costs
Removal & relocation costs
Excludes
Expenses relating to the design and installation of new monuments