SolvedVATGPB10690 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 48 - Pest control services
From HM Revenue & Customs · VAT Government and Public Bodies
This Heading allows recovery on pest control services.
Includes
Setting of traps
Spraying insecticide
Laying down poison
Removal of dead rodents
Disinfestation
Excludes
The purchase of goods such as products designed for pest control, for example poisons, traps, etc