VATGPB10430 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 35 - Maintenance, repair and cleaning of buildings
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
The full heading reads: Maintenance, repair and cleaning of buildings but excluding works which are more than remedial and which alter the structure or footprint of the building
The change in the wording of this heading is for clarification purposes only as the words “non-structural repairs” were causing confusion. The intended general scope of the heading has not changed.