Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 67 - Travel services, excluding hotel accommodation and fares
This Heading allows recovery on travel services but excludes hotel accommodation and fares.
- Travel arrangements provided by an external booking agency
- Charges for use of VIP lounges at airports and stations
- Public transport fares as these are zero-rated
- VAT paid by third parties in respect of taxis and hire cars. The recovery of VAT on hire cars and taxis depends on the arrangements with the provider and who is receiving the supplies, the government department/health authority or the individual