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HMRC internal manual

VAT Government and Public Bodies

From
HM Revenue & Customs
Updated
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Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 32 - Laundry services

This Heading covers the provision of laundry services.

Includes 

  • Towel hire and cleaning and laundering of towels
  • The provision of linen, which is exchanged on a regular basis for laundering, but remains the property of the company providing the service
  • Cleaning and laundering of uniforms and fabrics
  • Dry cleaning services
  • The cleaning or redressing of wigs, for example, for cancer units