VATGPB9830 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 5 - Agricultural services of the kind normally carried out by the Department for Environment, Food and Rural Affairs

This Heading covers agricultural services of the kind normally carried out by the Department for Environment, Food and Rural Affairs (DEFRA) but which have been outsourced to a third party, and where DEFRA are being charged for those services.

The Heading can be used by the departments of the devolved administrations which have assumed responsibility for such activities from DEFRA and are outsourcing in the same way.