Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Government and Public Bodies

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 20 - Environmental protection services of the kind normally carried out for the Department of the Environment, Food and Rural Affairs

This Heading allows recovery on environmental protection services of the kind normally carried out for the Department for Environment, Food and Rural Affairs (DEFRA).