Skip to content
Solved

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

From HM Revenue & Customs · VAT Government and Public Bodies

This heading allows recovery for the security services.

Includes

  • Staff security surveillance equipment (CCTV, surveillance cameras) supplied as part of a wider security service

  • Security patrols and security guards

  • The secure transport of equipment

  • Lone worker monitoring of staff

Excludes

  • Purchase of security equipment as a standalone supply would not be eligible as this would be a supply of goods

  • Installation of security equipment as a standalone contract

  • Security vetting - this may be recoverable under heading 57

  • Hire of security staff to supplement in-house security teams, for example to provide holiday cover

  • VAT incurred on the repair and maintenance of security equipment - this may be recoverable under heading 37