VATGPB10370 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 32 - Laundry services

This Heading covers the provision of laundry services.

Includes

• Towel hire and cleaning and laundering of towels
• The provision of linen, which is exchanged on a regular basis for laundering, but remains the property of the company providing the service
• Cleaning and laundering of uniforms and fabrics
• Dry cleaning services
• The cleaning or redressing of wigs, for example, for cancer units