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HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
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Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 25 - Hire of reprographic equipment including repair and maintenance

Under this Heading, ‘reprographic’ takes its everyday meaning and is the process of reproducing, reprinting, or copying graphic material especially by mechanical, photographic, or electronic means.

 

This Heading allows recovery on the hire, rental or lease of reprographic equipment but only where the agreement or contract provides for repairs and maintenance and where the provider retains ownership and responsibility for the equipment.

Includes

  • Hire, rental or lease of reprographic equipment where the charge is calculated on a ‘copy ‘or ‘click’ charge’ basis and the provider retains ownership of the equipment, this also includes consumables provided as part of the ‘click’ or ‘copy’ charge
  • Multifunctional Devices (MFDs) which serve as printers, photocopiers and faxes

 

Excludes

  • Hire, rental or lease of reprographic equipment where the agreement or contract does not include repair and maintenance
  • Hire of Fax machines, as these are not primarily reprographic equipment
  • Consumable supplied separately, for example, toner, fixing agents and copier