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HMRC internal manual

VAT Government and Public Bodies

VATGPB11330 - Government departments and health authorities: Contracted Out Services (COS) Headings: COS Heading 80 - Services of fire prevention and rescue services provided to the Ministry of Defence

This heading concerns the provision of fire prevention, protection and rescue services to the Ministry of Defence in the UK and abroad.

Includes

  • Fire risk management
  • Protection of MoD assets and personnel
  • Operational fire and rescue capability in support of military operations worldwide