Liaison NHS VAT COS Checker app for iPhone and iPad

The NHS incurs VAT at the standard rate on many of the goods and services it buys. As the NHS does not charge VAT on its services it wouldnt normally be able to reclaim any of this VAT, but under special rules applicable to NHS bodies, known as the ‘contracted-out services’ (COS) rules, it can reclaim some of this VAT. The broad definition of COS services are those which have been purchased from third parties but which could potentially have been provided in-house.



The list of COS services is long and detailed. Liaison, the market leading VAT advisor to the NHS, has created an app to help NHS finance staff quickly search and access the relevant codes.



App features:



- Search for COS code definitions by keyword or number;

- Get in touch with Liaison’s free NHS VAT Helpline via phone or email;

- Visit the Liaison website for the latest information about NHS VAT.