VATGPB9770 - Government departments and health bodies: Contracted Out Services (COS) Headings: COS Heading 2 - Administration of certain programmes

The full heading reads: Administration of the following: Certificates of Experience, Government support to the Railway Industry Pension Funds, Grants and awards, Services supplied under the Companies Acts and the Patent and Trademarks Acts, Teachers’ Superannuation Scheme , Vehicle Excise Duty refunds, Winter fuel payment scheme, Inherited State Earnings Related Pension Scheme; and Student Loan Scheme

This Heading can only be used to recover costs which relate to the named programmes. New programmes can only be added to the list by agreement with HM Treasury.

In respect of ‘grants and awards’, this relates to payments made to third parties for the administration of a departmental grant scheme.