VATGPB10830 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 55 - Purchasing and procurement services

This Heading allows recovery on purchasing and procurement services i.e. the procurement service charge.

Includes

• Negotiating procurement contracts
• Management and co-ordination of bulk orders
• Cloud based procurement services
• Government procurement services
• Where you use a buying agent or private firm to carry out your purchasing, then any VAT incurred on the buying agents services would be eligible for recovery under this heading

Excludes

• The actual cost of the goods procured