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HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
Updated
, see all updates

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 44 - Operation and maintenance of stores depots

This Heading allows recovery where you employ an external contractor to operate and maintain your stores depot.

Includes

  • Monitoring stock levels
  • Dealing with requisition requests
  • Where you contracted out the running of your stocks of items and equipment required in the day-to-day operation of your non-business activities

Excludes

  • The supply of the goods being stored

Additional information

Where you have a single contract for the operation and maintenance of your stores depot and for the supply of the goods, VAT can only be recovered on the service element of the contract where this is shown as a separate charge on the invoice.