VATGPB9950 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 11 - Ceremonial services

This Heading refers to services supplied by a private firm for the provision of a ceremonial service.

Ceremonial service takes its every day meaning and would include for example, opening of a new public building or hospital wing.

Includes

• Erecting seating and stands for dignitaries and the general public

• Putting up flags and bunting

• Hire of portable toilet facilities

• Putting up and dismantling crowd control barriers

• Hire of PA systems

• Laying the ‘red carpet’

Excludes

Recovery on goods, for example the purchase of:

• Flags

• Flowers

• Red carpet

• Food or drink for hospitality purposes

• Fireworks that are to be used in a display