Berthold Bauer VAT Consultants VAT & Tax Consultants   T: 01732 868 266
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  The following headings
should be examined
against non-business expenditure only.

Headings in grey italics
are not applicable to
the NHS.
  1. Accounting, invoicing and related services (nb: no External Audit Fees)
  2. Administration of the following: Career development loans Certificates of Experience etc
  3. Administration and collection of toll charges
  4. Aerial photographic surveys and aerial surveillance
  5. Agricultural services of the kind normally carried out by the Farming and Rural Conservation Agency
  6. Alteration, repair and maintenance of road schemes (nb: excludes works under section 278 of the Highways Act 1980)
  7. Broadcast monitoring services
  8. Cartographic service
  9. Cash in transit services
  10. Catering (outsourced catering services only - nb: no agency staff and purchase of goods)
  11. Ceremonial services
  12. Childcare services (nb: rarely applicable to the NHS)
  13. Collection, delivery and distribution services (e.g. courier services)
  14. Computer Services supplied to the specification of the recipient, including the provision of a fully managed and serviced computer infrastructure (nb: no IT Licences, no software, no agency staff, no hire of equipment)
  15. Conference and exhibition services (nb: excludes solely room hire)
  16. Debt Collection
  17. Departmental staff records and payroll systems including administration and payment of pensions
  18. Employment advisory services as directed by the Race Relations Act 1976
  19. Engineering and related process services.
  20. Environmental research and protection services of the kind normally carried out for the Department of the Environment, Transport and the Regions
  21. Estate management services (e.g. gardening, tree felling etc)
  22. Export intelligence services
  23. Filming, audio visual and production services (nb:excludes supply of goods e.g. DVDs, VHS etc)
  24. Health promotion activities(e.g. delivering promotional campaigns)
  25. Hire of reprographic equipment including repair and maintenance (hire of 'serviced' photocopiers e.g. per copy agreement nb: excludes pure rental only)
  26. Hire of vehicles including repair and maintenance (hire of 'serviced' vehicles e.g. lease contracts nb: usually excludes short-term rental)
  27. Insolvency services
  28. Interpretation and translation services
  29. Issue of documents to, and control of, bingo halls and off-course bookmakers.
  30. Issue of documents under Wireless and Telegraphy Act
  31. Laboratory services (e.g. send-away testing services)
  32. Laundry services
  33. Library services (nb: excludes subscription charges for information)
  34. Maintenance and care of livestock and fauna in connection with the Royal Parks
  35. Maintenance, non-structural repair and cleaning of buildings (nb: 5,000 rule applies)
  36. Maintenance and repair of civil engineering works
  37. Maintenance, repair and cleaning of equipment, plant, vehicles and vessels (nb: including supply of parts as part of the main supply)
  38. Maintenance and repair of statues, monuments and works of art
  39. Medical and social surveys
  40. Messenger, portering and reception services (nb:outsourced services only, excludes agency staff)
  41. Nursing services (nb: includes agency nursing staff)
  42. Office removals (nb: excludes crate hire as standalone contract)
  43. Operation and maintenance of static test facilities etc
  44. Operation and maintenance of stores depots
  45. Operation of hospitals, health care establishments and health care facilities and the provision of any related services (e.g. PFI or LIFT contracts)
  46. Operation of prisons, detention centres and remand centres, including medical services
  47. Passenger transport services (e.g. taxis)
  48. Pest control
  49. Photographic, reprographic, graphics and design services (e.g. design or reprographic services)
  50. Preparation and despatch of forms.
  51. Press cutting services
  52. Professional services, including those of any manager, adviser, expert, specialist or consultant (e.g. outsourced legal, architects, consultants etc nb: usually excludes agency staff) *Potential future amendment to "Professional Advice or opinion on departmental efficiency or policy issues, legal advice or opinion and internal audit".
  53. Provision under a PFI agreement of accommodation for office or other governmental use, together with management or other services in connection with that accommodation nb: pure rental alone insufficient)
  54. Publicity services (nb: excludes direct placement of adverts)
  55. Purchasing and procurement services
  56. Radio services
  57. Recruitment and relocation of staff and other related services (nb: excludes agency staff)
  58. Research, testing, inspection, certification and approval work for the Health and Safety Executive.
  59. Scientific research of the kind normally carried out for the Ministry of Agriculture, Fisheries and Food Standards Agency
  60. Security services (e.e. outsourced security services nb:excludes supply of security equipment)
  61. Services of printing, copying, reproducing or mailing any documents or publications, including typesetting services
  62. Share Registry Survey
  63. Storage, distribution and goods disposal services
  64. Surveying, certification and registration in connection with ships and relevant record keeping and verification, issue of certification, cards, discharge books and campaign medals to seamen
  65. Training, tuition or education (nb: excludes solely room hire)
  66. Transport research of the kind normally carried out for the Department of the Environment, Transport and the Regions
  67. Travel services, excluding hotel accommodation and fares
  68. Travel and transport surveys, including traffic census counts.
  69. Clerical Secretarial, telephonist and typing services where the supplier/agency fulfills the contract by using their own staff either at their own site or at the trust premises and the staff are under the direction of the agency.
  70. Waste disposal services (e.g. fill and collect bin services)
  71. Welfare services (nb: many supplies exclude VAT)
  72. Career Guidance, Mentoring and Counselling to help unemployed people back into work as part of the New Deal.
  73. Services relating to Action Teams for Jobs and Employment Zones
  74. Original research undertaken in order to gain knowledge and understanding
  75. Inspection of woodland sites for approval of felling licence applications and of timber imports/imports using timber packing to prevent entry of foreign tree pests and diseases
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Berthold Bauer Consultants is the trading name of Berthold Bauer VAT Consultants Ltd.
Registered Office: The Old Goat House, Dencross Farm, Roman Road, Marsh Green, Edenbridge, Kent, TN8 5PN | Registered in England No. 04385276 | VAT No. 945 635 692