VATGPB10710 - 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.
Includes
- Hire of a photographer
 - Design & printing of annual reports
 - Bulk copying services
 - Design and redesign of a website
 
Excludes
- Purchase of photocopiers etc.
 - Printing of business cards and headed stationary – these may be recoverable under Heading 61
 - Printing of office signage