VATGPB10450 - 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.
Excludes
- 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