VATGPB9950 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 11 - Ceremonial services
This Heading refers to services supplied by a private firm for the provision of a ceremonial service.
Ceremonial service takes its every day meaning and would include for example, opening of a new public building or hospital wing.
Includes
- Erecting seating and stands for dignitaries and the general public
- Putting up flags and bunting
- Hire of portable toilet facilities
- Putting up and dismantling crowd control barriers
- Hire of PA systems
- Laying the ‘red carpet’
Excludes
Recovery on goods, for example the purchase of:
- Flags
- Flowers
- Red carpet
- Food or drink for hospitality purposes
- Fireworks that are to be used in a display