VATGPB10450 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 36 - Maintenance and repair of civil engineering works

Under this Heading civil engineering takes its everyday meaning and includes for example bridges, drains, roads, car parks, footpaths etc.

Excludes

  • Repair and maintenance of road schemes. This work falls under Heading 6
  • New civil engineering projects
  • Supplies carried out under section 278 agreements. This work falls under Heading 6
  • Winter road gritting and cleaning services