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VATGPB10810 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 54 - Publicity services including those provided through a digital medium

From HM Revenue & Customs · VAT Government and Public Bodies

This Heading allows recovery on publicity services.

Includes

  • Advertising campaigns other than recruitment adverts (which are covered by heading 57)

  • The use of a private publicity agency for dealing with the media

  • Press releases

  • Digital publicity services, for example illuminated portable posters and video walls

Excludes

  • Commissioning promotional items such as mugs, T-shirts, stickers etc. This is a supply of goods for VAT purposes and as such falls outside the scope of the Direction

  • The direct placing of an advertisement, for example in a newspaper