VATGPB10930 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 60 - Security services, including security guards, CCTV monitoring, secure transport of items and monitoring the safety of those working alone

This heading allows recovery for the security services.

Includes

• Staff security surveillance equipment (CCTV, surveillance cameras) supplied as part of a wider security service
• Security patrols and security guards
• The secure transport of equipment
• Lone worker monitoring of staff

Excludes

• Purchase of security equipment as a standalone supply would not be eligible as this would be a supply of goods
• Installation of security equipment as a standalone contract
• Security vetting - this may be recoverable under heading 57
• Hire of security staff to supplement in-house security teams, for example to provide holiday cover
• VAT incurred on the repair and maintenance of security equipment - this may be recoverable under heading 37