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HMRC internal manual

VAT Government and Public Bodies

Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 56 - Radio services

This Heading allows recovery on radio services.



  • Radio broadcasting
  • Radio bandwidth   
  • Contracting out of services connected to the running of a hospital radio
  • Webcasting
  • Provision of radio communications network for NHS ambulance Trusts and handsets when supplied as part of the communications network



  • Purchase of radios or radio equipment alone
  • The supply of car radios or radio masts