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HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
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Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 21 - Estate management services

This Heading covers property where a government department or health authority holds either the leasehold or the freehold or Scottish equivalent.

It applies where a contractor manages and operates land and/or buildings for you (the building does not necessarily have to be occupied), for example where an estate agent is responsible for arranging the payment of rents and other charges.

The supplier’s services would probably include: dealing with any repairs and maintenance, arranging cleaning, reception, security, post etc. The estate management company will usually charge a monthly fee for such services.

Excludes

  • Separate recharge of utilities as these are supplies of goods