VATGPB10990 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 63 - Storage, distribution and goods disposal services
This Heading covers both physical and electronic storage and distribution services as well as physical goods disposal services.
Includes
- Records sent for archiving or destruction
- Storage of detained or seized items
- Secure disposal of seized items
- Accommodation of seized or detained animals in zoos or boarding kennels
- Storage of employees’ possessions when they are relocated
- Incineration services
- Secure bulk shredding services
- Call-off stock
Additional information
Changes were introduced by the Finance Act 2012, which required the standard rate of VAT to be applied to supplies of storage facilities with effect from 1 October 2012, further details can be found at VATLP17550 (external users can find the guidance at http://www.hmrc.gov.uk/manuals/vatlpmanual/VATLP17550.htm)
A definition of storage can be found at VATLP17600 (external users can find the guidance at http://www.hmrc.gov.uk/manuals/vatlpmanual/VATLP17600.htm)