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Official guidance
VAT Government and Public Bodies

VATGPB9700 · Government departments and health bodies: Contracted Out Services (COS) Headings

  • VATGPB9720 · COS Headings introduction
  • VATGPB9750 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 1 - Accounting, invoicing and related services
  • VATGPB9770 · COS Heading 2 - Administration of certain programmes
  • VATGPB9790 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 3 - Administration and collection of toll charges
  • VATGPB9810 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 4 - Aerial photographic surveys and aerial surveillance
  • 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
  • VATGPB9850 · COS Heading 6 - Alteration, repair and maintenance of road schemes
  • VATGPB9870 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 7 - Broadcast monitoring services
  • VATGPB9890 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 8 - Cartographic services
  • VATGPB9910 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 9 - Cash in transit services
  • VATGPB9930 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 10 - Catering
  • VATGPB9950 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 11 - Ceremonial services
  • VATGPB9970 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 12 - Childcare services
  • VATGPB9990 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 13 - Collection, delivery and distribution services
  • VATGPB10010 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 14 - Computer services supplied to the specification of the recipient
  • VATGPB10020 · Government departments and health authorities: Contracted Out Services (COS) Headings: practical advice on applying the wording in COS heading 14
  • VATGPB10030 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 15 - Conference and exhibition services
  • VATGPB10050 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 16 - Debt collection
  • VATGPB10070 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 17 - Departmental staff records and payroll systems including administration and payment of pensions
  • VATGPB10090 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 18 - Employment advisory services as directed by the Race Relations Act 1976
  • VATGPB10110 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 19 - Engineering, excluding computer engineering, and related process services
  • VATGPB10130 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 20 - Environmental protection services of the kind normally carried out for the Department of the Environment, Food and Rural Affairs
  • VATGPB10150 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 21 - Estate management services
  • VATGPB10170 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 22 - Export intelligence services
  • VATGPB10190 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 23 - Filming, audio-visual and production services
  • VATGPB10210 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 24 - Health promotion activities
  • VATGPB10230 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 25 - Hire of reprographic equipment including repair and maintenance
  • VATGPB10250 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 26 - Hire of vehicles, including repair and maintenance
  • VATGPB10270 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 27 - Insolvency services
  • VATGPB10290 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 28 - Interpretation and translation services
  • VATGPB10310 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 29 - Issue of documents to, and control of, bingo halls and off-course bookmakers
  • VATGPB10330 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 30 - Issue of documents under the Wireless and Telegraphy Acts
  • VATGPB10350 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 31 - Laboratory services
  • VATGPB10370 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 32 - Laundry services
  • VATGPB10390 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 33 - Library services
  • VATGPB10410 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 34 - Maintenance and care of livestock and fauna in connection with the Royal Parks
  • VATGPB10430 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 35 - Maintenance, repair and cleaning of buildings
  • VATGPB10435 · Government departments and health authorities: Contracted Out Services (COS) Headings: Examples of items that are eligible for recovery under COS Headings 35 and 37
  • VATGPB10450 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 36 - Maintenance and repair of civil engineering works
  • VATGPB10470 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 37 - Maintenance, repair and cleaning of equipment, plant, vehicles and vessels
  • VATGPB10490 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 38 - Maintenance and repair of statues, monuments and works of art
  • VATGPB10510 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 39 - Medical and social surveys
  • VATGPB10530 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 40 - Messenger, portering and reception services
  • VATGPB10550 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 41 - Nursing services
  • VATGPB10570 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 42 - Office removals
  • VATGPB10590 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 43 Operation and maintenance of static test facilities
  • VATGPB10610 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 44 - Operation and maintenance of stores depots
  • VATGPB10630 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 45 - Operation, including the provision of any related services, of hospitals, health care establishments and health care facilities
  • VATGPB10650 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 46 - Operation of prisons, detention centres and remand centres, including medical services
  • VATGPB10670 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 47 - Passenger transport services
  • VATGPB10690 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 48 - Pest control services
  • VATGPB10710 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 49 - Photographic, reprographic, graphic and design services
  • VATGPB10730 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 50 - Preparation and despatch of forms
  • VATGPB10750 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 51 - Press cutting services
  • VATGPB10770 · COS Heading 52 - Professional advice
  • VATGPB10790 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 53 - Provision under a PFI agreement of accommodation, for office or other governmental use
  • VATGPB10810 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 54 - Publicity services including those provided through a digital medium
  • VATGPB10830 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 55 - Purchasing and procurement services
  • VATGPB10850 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 56 - Broadcasting services via radio, radio bandwidth or the internet
  • VATGPB10870 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 57 - Recruitment and relocation of staff and other related services
  • VATGPB10890 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 58 - Research, testing, inspection, certification and approval work for the Health and Safety Executive
  • VATGPB10910 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 59 - Scientific work of the kind normally carried out for the Department of the Environment, Food and Rural Affairs and the Food Standards Agency
  • VATGPB10930 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 60 - Security services, including security guards, CCTV monitoring, secure transport of items and monitoring the safety of those working alone
  • VATGPB10950 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 61 - Services of printing, copying, reproducing or mailing of any documents or publications, including typesetting services
  • VATGPB10970 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 62 - Share Registry Survey
  • VATGPB10990 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 63 - Storage, distribution and goods disposal services
  • VATGPB11010 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 64: Surveying, certification and registration in connection with ships
  • VATGPB11030 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 65 - Training, tuition or education
  • VATGPB11050 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 66 - Transport research of the kind normally carried out for the Department for Transport
  • VATGPB11070 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 67 - Travel services, excluding hotel accommodation and fares
  • VATGPB11090 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 68 - Travel and transport surveys, including traffic census counts
  • VATGPB11110 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 69 - Typing, secretarial, telephonist and clerical services
  • VATGPB11130 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 70 - Waste disposal services
  • VATGPB11150 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 71 - Welfare services
  • VATGPB11170 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 72: Career guidance, mentoring, counselling and other related services
  • VATGPB11190 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 73 - [Intentionally left blank]
  • VATGPB11210 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 74 - Original research undertaken to gain knowledge and understanding
  • VATGPB11230 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 75: Inspection of woodland sites for approval of felling licence applications
  • VATGPB11250 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 76 - Probation Services delivered under section 3(2) of the Offender Management Act 2007
  • VATGPB11270 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 77 - Services commissioned by the DCMS of management and maintenance of the Royal Parks
  • VATGPB11290 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 78 - Call centre and contact centre services
  • VATGPB11310 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 79 - Services provided by International Trade Advisors to the Department for International Trade
  • VATGPB11330 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 80 - Services of fire prevention and rescue services provided to the Ministry of Defence
  • VATGPB11350 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 81 - Secondment of staff accredited by the Government Commercial Development Centre from the Government Commercial Organisation
  • VATGPB11370 · Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 82 - Goods and services supplied to High Speed Two (HS2) Limited
  1. Government departments and health bodies: Contracted Out Services (COS) Headings: contents
  2. Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 45 - Operation, including the provision of any related services, of hospitals, health care establishments and health care facilities

VATGPB10630 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 45 - Operation, including the provision of any related services, of hospitals, health care establishments and health care facilities

From HM Revenue & Customs · VAT Government and Public Bodies

This heading concerns the operation of healthcare premises that have face-to-face dealings with patients. The contractor does not have to provide, and is unlikely to be providing, healthcare. Thus, the focus of the heading is on the situation where the contractor provides a fully functioning building or facility within which medical and nursing professionals can treat and care for their patients. For example, the contractor may provide full facilities management support, IT support, catering, cleaning and security using its own employees (or the services of companies it sub-contracts work to). An agreement that consists of an ordinary premises lease with standard communal services only will not be covered by this Heading.

The origins of this heading lay in the type of PFI arrangement that was prevalent in the 1980s and 1990s. Over time, this type of arrangement has changed, either in terms of the level of services provided or the facility in which they are provided, but the principle remains unchanged – the contractor provides a sufficient level of services and support within the building or facility for the NHS (or other healthcare provider) to treat its patients. It covers PFI, PF2, Scottish Hub Procurement Arrangements, LIFT and non-PFI situations.

A hospital, health care establishment and health care facility is a building or facility which enables medical and nursing professionals to treat and care for their patients and includes:

  • An entire hospital complex of buildings

  • Part of a hospital complex of buildings

  • A discrete part of a hospital, such as a ward, a theatre suite, a radiology department, a renal dialysis suite, a diagnostic suite or an MRI unit

  • An off-site facility that provides services which would normally be carried out in a hospital or health care establishment, for example an off-site facility for renal dialysis or diagnostic purposes

  • Non-residential mental health facilities which are part of the healthcare offered by the NHS body

Includes

  • The ancillary provision of equipment together with the service of operating and maintaining that equipment. For example, heating, cooling and ventilation equipment; fire protection equipment; specialised lighting; nurse call systems; medical gas supply piping

  • Utilities when provided as a part of the whole package under the same contract and paid for within the single unitary charge - the utilities may be invoiced separately to the rest of the charges

  • Hyperbaric chambers/mobile theatres, as long as these are supplied on a fully managed and serviced basis

Excludes

  • The hire of equipment alone

  • The separate supply of utilities

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