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VATGPB11150 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 71 - Welfare services

From HM Revenue & Customs · VAT Government and Public Bodies

This Heading covers welfare services.

Includes

  • Staff support services

  • Counselling services provided to staff, for example in the aftermath of major incidents

  • The provision of care, treatment or instruction designed to promote physical or mental well being.This includes supplies to prison inmates and hospital in-patients

Additional information

Many of these educational welfare services will be exempt from VAT so there will be no VAT to recover.