Periodically, for instance when existing contracts are coming up for renewal, the organisation considers whether it would be better for services currently provided by external contractors, such as development and maintenance services, to be delivered in house.  This takes into account the potential to increase control over service delivery, improve customer satisfaction (using customer satisfaction data on existing services delivered in house), the costs of setting up and maintaining the service, the saving of 20% VAT, and the reduced risk of contractor insolvency.