VATGPB10850 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 56 - Broadcasting services via radio, radio bandwidth or the internet
From HM Revenue & Customs · VAT Government and Public Bodies
This Heading allows recovery on radio services.
Includes
Radio broadcasting
Radio bandwidth
Internet broadcasting
Contracting out of services connected to the running of a hospital radio service
Webcasting
Provision of radio communications network for NHS ambulance Trusts, including handsets when supplied as part of the communications network
Excludes
Purchase of radios or radio equipment as a standalone supply
The supply of car radios or radio masts