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