VATGPB11130 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 70 - Waste disposal services

This Heading allows recovery on waste disposal services.

Includes

Collection and waste disposal services such as:

• Refuse collection

• Trade waste

• Feminine hygiene services

• Clinical waste

• Recycling services

• Removal of ash, incineration services and sludge disposal

• The supply of incineration waste products, or for the use or hire of incineration facilities

• The removal, conveyance, treatment or disposal of the contents of cesspools, septic tanks or similar receptacles

• Hire of rubbish skips and wheelie bins, where full containers are exchanged for empty ones by an outside firm

Excludes

• Purchase of waste disposal equipment as this is a supply of goods

• Disposal of construction waste in the course of repair & maintenance, which may be incorporated within Headings 35-37