SolvedVATGPB10710 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 49 - Photographic, reprographic, graphic and design services
From HM Revenue & Customs · VAT Government and Public Bodies
This Heading allows recovery on contracted out photographic, reprographic, graphic and design services.
Includes
Hire of a photographer
Design & printing of annual reports
Bulk copying services
Design and redesign of a website
Excludes
Purchase of photocopiers etc.
Printing of business cards and headed stationary – these may be recoverable under Heading 61
Printing of office signage