Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 71 - Welfare services
This Heading covers welfare services.
- Staff support services
- Counselling services provided to staff, for example in the aftermath of major incidents
- The provision of care, treatment or instruction designed to promote physical or mental well being
Many of these educational welfare services will be exempt from VAT so there will be no VAT to recover.