VATGPB11290 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 78 - Call centre and contact centre services

This heading concerns the operation of contact centres that have direct dealings with external customers, and which include facilitating communication channels via telephony, email and/or web-based communications.

Includes

• All elements of contract centre operation when provided as part of a composite package. This would typically include large scale provision and maintenance of telephony, including Voice Over Internet Protocol (VOIP) and videoconferencing, and IT equipment alongside operatives who will handle the communications and undertake activities such as recording claims and maintaining records relating to communications. The contractor may operate within their own building or facility or within accommodation provided by the government department or NHS body.
• In so far as VAT is chargeable, VAT charged on the outsourced operation of the NHS 111 service.

NB: The provision of a contact centre operation which uses VOIP and videoconferencing is not a supply of those elements. They are ancillary to the main supply of a contact centre operation.

Excludes

• Hire of equipment alone
• Supplies of telephony staff that are not part of a wider contact centre operation being provided
• In-house contact centres for internal services, e.g. IT support, HR. These may be recoverable under other headings if provided as part of the wider services listed.