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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

From HM Revenue & Customs · VAT Government and Public Bodies

The origins of this heading lie in the outsourcing of the running of a prison to a private sector company - custodial services, rehabilitation and education, building maintenance, catering etc. However, it can extend to discrete activities within a prison.

Includes

  • Operation of prison shops

  • Prisoner transport

  • Operation of prison hospitals

Excludes

  • Hostel accommodation