This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Government and Public Bodies

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 32 - Laundry services

This Heading covers the provision of laundry services.


  • 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