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.This includes supplies to prison inmates and hospital in-patients
Many of these educational welfare services will be exempt from VAT so there will be no VAT to recover.