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HMRC internal manual

VAT Government and Public Bodies

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HM Revenue & Customs
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Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 59 - Scientific work of the kind normally carried out for the Department of the Environment, Food and Rural Affairs and the Food Standards Agency

This Heading allows recovery for scientific work of the kind normally carried out for the Department for Environment, Food and Rural Affairs and the Food Standards Agency.

Includes

  • Testing contaminated food to identify strains of bacteria e.g. salmonella
  • Detection and verification of disease in animals e.g. BSE
  • Detection and verification of plant disease e.g. Dutch elm disease
  • Inspection of diseased animal carcasses

Additional information

This Heading may be used by departments in the devolved administrations if they have taken over responsibility for work undertaken by DEFRA or the Food Standards Agency.