VATGPB10990 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 63 - Storage, distribution and goods disposal services

This Heading covers both physical and electronic storage and distribution services as well as physical goods disposal services.

Includes

• Records sent for archiving or destruction

• Storage of detained or seized items

• Secure disposal of seized items

• Accommodation of seized or detained animals in zoos or boarding kennels

• Storage of employees’ possessions when they are relocated

• Incineration services

• Secure bulk shredding services

• Call-off stock

Additional information

Changes were introduced by the Finance Act 2012, which required the standard rate of VAT to be applied to supplies of storage facilities with effect from 1 October 2012, further details can be found at VATLP17550 (external users can find the guidance at http://www.hmrc.gov.uk/manuals/vatlpmanual/VATLP17550.htm)

A definition of storage can be found at VATLP17600 (external users can find the guidance at http://www.hmrc.gov.uk/manuals/vatlpmanual/VATLP17600.htm)