Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 54 - Publicity services
This Heading allows recovery on publicity services.
- Advertising campaigns other than recruitment adverts (which are covered by heading 57)
- The use of a private publicity agency for dealing with the media
- Press releases
- Digital publicity services, for example illuminated portable posters and video walls
- Commissioning promotional items such as mugs, T-shirts, stickers etc. This is a supply of goods for VAT purposes and as such falls outside the scope of the Direction
- The direct placing of an advertisement, for example in a newspaper