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HMRC internal manual

VAT Government and Public Bodies

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 36 - Maintenance and repair of civil engineering works

Under this Heading civil engineering takes its everyday meaning and includes for example bridges, drains, roads, car parks, footpaths etc.


  • Repair and maintenance of road schemes. This work falls under Heading 6
  • New civil engineering projects
  • Supplies carried out under section 278 agreements. This work falls under Heading 6
  • Winter road gritting and cleaning services