VATGPB10470 - 바카라 사이트 departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 37 - Maintenance, repair and cleaning of equipment, plant, vehicles and vessels
This heading allows government departments and NHS bodies to recover VAT on:
- Repair, maintenance and cleaning of equipment, plant, vehicles and vessels that they own, and/or
- Repair, maintenance and cleaning of equipment, plant, vehicles and vessels that are leased. This is providing that the repair and maintenance work is supplied under a separate contract or agreement from the lease but it does not have to be made by a different supplier. Where the lease and maintenance are provided by the same supplier, the contracts/agreements must not be interdependent on each other and must be separately enforceable.
Additional information
- For the purposes of COS recovery, the term vessels includes ships and aircrafts and the term equipment includes computer equipment
- VAT incurred on the leasing or hire of equipment, plant, vehicles and vessels is not eligible for recovery. The only exceptions to this are Headings 25 바카라 사이트˜Hire of reprographic equipment including repair and maintenance바카라 사이트™ and Heading 26 바카라 사이트˜Hire of vehicles, including repair and maintenance바카라 사이트™. In both these cases, the VAT is only recoverable on contracts that provide for the supply of the equipment/vehicles together with full repair and maintenance services
- Examples of what is included or excluded under Heading 37 can be found at VATGPB10435.