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HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
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Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 70 - Waste disposal services

This Heading allows recovery on waste disposal services.


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


  • 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