VATGPB10810 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 54 - Publicity services including those provided through a digital medium

This Heading allows recovery on publicity services.

Includes

• Advertising campaigns other than recruitment adverts (which are covered by heading 57)
• The use of a private publicity agency for dealing with the media
• Press releases
• Digital publicity services, for example illuminated portable posters and video walls

Excludes

• Commissioning promotional items such as mugs, T-shirts, stickers etc. This is a supply of goods for VAT purposes and as such falls outside the scope of the Direction
• The direct placing of an advertisement, for example in a newspaper