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HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
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Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 60 - Security Services

This heading allows recovery for the security services.


  • The provision of security guards and staff security surveillance equipment (CCTV, surveillance cameras), security patrols and the secure transport of equipment
  • Lone worker monitoring of staff


  • Purchase of security equipment only would not be eligible as this would be a supply of goods
  • Security vetting - this may be recoverable under Heading 57
  • Hire of security staff to supplement in-house security teams, for example to provide holiday cover
  • VAT incurred on the repair and maintenance of security equipment - this may be recoverable under Heading 37