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VATGPB9970 | Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 12 - Childcare services

From HM Revenue & Customs · VAT Government and Public Bodies

This Heading covers childcare services.

Includes

  • Recovery of VAT incurred on the provision of crèche facilities or holiday play schemes operated by government departments or health authorities for the benefit of their own employees. This includes VAT charged by a private body with which government departments or health authorities contract with to provide these services

Excludes

  • Crèche facilities provided by a nursery/play group registered under the Children’s Act 1989 - as these supplies are exempt from VAT

  • Management of child care vouchers

Additional Information

The provision of crèche facilities is normally exempt from VAT, therefore before making a claim under this Heading you should check the invoice to see whether or not VAT has been charged.