Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 57 - Recruitment and relocation of staff and other related services
This Heading allows recovery on recruitment and relocation of staff and other related services.
- Security vetting checks undertaken on employees including Disclosure and Barring Service (DBS) checks
- Staff relocation expenses where the department commissions the removal company
- Staff recruitment advertising commissioned via a recruitment agency
- Civil Service Resourcing
- If you use an agency to arrange for the recruitment of staff, the VAT would be refundable under this heading. This would include services provided as part of a recruitment drive
- You may incur VAT, which would be eligible for a refund under this category, if, for example, you were to open a new hospital or move to a new building and used a private company to deal with the relocation of the staff
- VAT incurred on removal firms hired by staff
- Placing recruitment adverts in a newspaper or on internet recruitment websites
VAT incurred in respect of the recruitment of canteen staff, for example, would only be eligible for a refund under these provisions to the extent that it relates to the supply of catering for NHS in-patients as part of the provision of NHS Health care.