Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 13 - Collection, delivery and distribution services
This Heading covers collection, delivery and distribution services in relation to postal and courier services.
- Services provided by couriers, Rail Freight, Federal Express, UPS etc. The VAT incurred would be refundable under the Contracted-Out provisions, regardless of the nature of the item or items being collected, delivered, stored or distributed
- Royal Mail services where they are subject to VAT
- Courier services used for the delivery of specimens, materials, papers, etc
- The VAT on delivery charges incurred when you purchase goods cannot be reclaimed under the Contracted Out Services as this supply is part of a single supply of delivered goods