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