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VATGPB10370 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 32 - Laundry services

From HM Revenue & Customs · VAT Government and Public Bodies

This Heading covers the provision of laundry services.

Includes

  • Towel hire and cleaning and laundering of towels

  • The provision of linen, which is exchanged on a regular basis for laundering, but remains the property of the company providing the service

  • Cleaning and laundering of uniforms and fabrics

  • Dry cleaning services

  • The cleaning or redressing of wigs, for example, for cancer units