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HMRC internal manual

VAT Government and Public Bodies

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 49 - Photographic, reprographic, graphic and design services

This Heading allows recovery on contracted out photographic, reprographic, graphic and design services.



  • Hire of a photographer
  • Design & printing of annual reports
  • Bulk copying services
  • Design and redesign of a website



  • Purchase of photocopiers etc.
  • Printing of business cards and headed stationary – these may be recoverable under Heading 61
  • Printing of office signage