VATGPB11150 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 71 - Welfare services

This Heading covers welfare services.

Includes

• 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

Additional information

Many of these educational welfare services will be exempt from VAT so there will be no VAT to recover.