VATGPB10030 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 15 - Conference and exhibition services

This Heading covers conference and exhibition services.

Includes

• A composite service which could include supplies of staff, hire of venue, equipment, hotel accommodation, catering etc. The keyword is ‘services’ - to qualify for recovery the government department or health authority must be receiving more than a supply of accommodation and catering, and the services must be in connection with their non-business activities
• Hire of exhibition space and associated services
• Hire of conference stands and associated services

Excludes

• The hire of venues alone
• The hire of hotel accommodation on its own