VATGPB11130 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 70 - Waste disposal services
This Heading allows recovery on waste disposal services.
Includes
Collection and waste disposal services such as:
- Refuse collection
- Trade waste
- Feminine hygiene services
- Clinical waste
- Recycling services
- Removal of ash, incineration services and sludge disposal
- The supply of incineration waste products, or for the use or hire of incineration facilities
- The removal, conveyance, treatment or disposal of the contents of cesspools, septic tanks or similar receptacles
- Hire of rubbish skips and wheelie bins, where full containers are exchanged for empty ones by an outside firm
Excludes
- Purchase of waste disposal equipment as this is a supply of goods
- Disposal of construction waste in the course of repair & maintenance, which may be incorporated within Headings 35-37