SolvedVATGPB10530 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 40 - Messenger, portering and reception services
From HM Revenue & Customs · VAT Government and Public Bodies
This Heading covers messenger, portering and reception services.
Includes
Collection and distribution of internal mail by a private company
Patient appointment/reminder services
Portering services such as the movement of patients and equipment around hospitals
Movement of corpses by funeral directors to or from the hospital site
Excludes
The hire of telephone equipment/telephone lines or switchboard equipment alone
Hire of agency staff to supplement in-house services during peak times or to cover leave