VATGPB11070 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 67 - Travel services, excluding hotel accommodation and fares
This Heading allows recovery on travel services but excludes hotel accommodation and fares.
Includes
- Travel arrangements provided by an external booking agency
- Charges for use of VIP lounges at airports and stations
Excludes
- Public transport fares as these are zero-rated
- VAT paid by third parties in respect of taxis and hire cars. »Ê¹ÚÌåÓýapp recovery of VAT on hire cars and taxis depends on the arrangements with the provider and who is receiving the supplies, the government department/health authority or the individual