VATGPB10150 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 21 - Estate management services
This Heading covers property where a government department or health authority holds either the leasehold or the freehold or Scottish equivalent.
It applies where a contractor manages and operates land and/or buildings for you (the building does not necessarily have to be occupied), for example where an estate agent is responsible for arranging the payment of rents and other charges.
»Ê¹ÚÌåÓýapp supplier’s services would probably include: dealing with any repairs and maintenance, arranging cleaning, reception, security, post etc. »Ê¹ÚÌåÓýapp estate management company will usually charge a monthly fee for such services.
Excludes
- Separate recharge of utilities as these are supplies of goods
»Ê¹ÚÌåÓýapp TCoE has published a joint TCoE, HMRC and HMT “Agreed Principles and examples - COS 21 Estate Management Servicesâ€� document at (registration required), which provides examples and clarification.