Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 53 - Provision under a PFI agreement of accommodation...
Provision under a PFI agreement of accommodation, or office or other governmental use, together with management or other services in connection with that accommodation
This heading covers PFI arrangements under which government departments/NHS bodies are supplied with fully serviced and managed accommodation by a single PFI provider. The most distinct element will be that risk is transferred from the government departments/NHS body to the PFI provider. Consequently, the heading does not include leases granted by commercial landlords, even where they are landlord repairing and insuring leases.
- Recovery under this heading is only allowed on utilities when provided as part of the supply of PFI accommodation and where the cost is subsumed within the single unitary charge. This is seen as a necessary incidental cost of providing the accommodation.
- Utilities provided outside the PFI charge will not qualify for relief under this Heading.