HMRC have advised that that hearing/induction loops when installed in a place of worship are eligible for the zero rate of VAT. Claims for this work are therefore not eligible for a grant from the Listed Places of Worship grant scheme and applicants should speak to contractors to ensure they are charged VAT at the correct rate.
*** BREAKING NEWS
Extension of the Listed Places of Worship
The Government recently announced changes to the scope and operation of the Listed Places of Worship grant scheme, these changes came into effect on 1 October 2013. From this date, works to pipe organs, turret clocks, bells and bell ropes are eligible for claims under the scheme. Professional services directly related to eligible building work such as architect fees are also eligible.
Also from 1 October 2013, applications to make use of the scheme are accepted from religious or charitable groups whose principal or primary purpose is to conserve, repair and maintain redundant listed places of worship are not in private ownership.
The changes to scope will be accompanied by administrative changes to simplify claiming through the scheme:
- In any twelve month period, each place of worship may submit one claim using eligible invoices with a value of less than £1000, but more than £500 (excluding the VAT paid). This is in addition to an unlimited number of claims where the value of eligible work carried out (excluding VAT) is £1000 or greater
- Scanned or photocopied invoices are now accepted to
- The scheme will process payment runs each week to deliver
a smoother flow of payments to applicants. This will result
in most applicants receiving their grant more quickly.
Full details of all changes and how they will apply are detailed throughout this website. New application forms and guidance documents can also be downloaded using the left hand menu options.
The Listed Places of Worship Grant Scheme makes grants towards the VAT incurred in making repairs and carrying out alterations to listed buildings mainly used for public worship. The scheme has an annual budget of £42m, and presently receives around 4000 claims each year.
The expansion to include professional fees and works to pipe organs, turret clocks, bells and bell ropes applies to works supplied on or after 1 October 2013.
to .gov.uk website
The Listed Places of Worship
Grant Scheme administrators are investigating the possibility
of introducing an online self service application. This
would provide you, the claimants, with the ability to input
claims and upload supporting documentation as well as review
claim progress and claim history. Before any final decisions
are taken, we are seeking the views of current claimants.
All personal details
will remain anonymous and no information will be passed
to any third parties.
click here to complete the survey
arrangements for alterations underway prior to 21 March
Under transitional arrangements VAT zero-rating continues
to apply until 30 September 2015 for certain approved alterations
where either a 'relevant consent' was applied for before
21 March 2012 or a written contract was entered into before
21 March 2012. More information is available in HMRC's Information
Sheet 10/12. Please
click here for details
Where the work performed qualifies for zero-rating under the
transitional rules and your builder has charged VAT in error,
the VAT cannot be reclaimed through the Listed Places of Worship
Grant Scheme. Your builder should instead consult HMRC's public
notice 700/45 on How to correct VAT errors and make adjustments
of claims. Please
click here for details
The Listed Places of Worship Grant Scheme makes grants towards
the VAT incurred in making repairs and carrying out
alterations to listed buildings mainly used for public worship.
This guidance is designed to help you in completing your application.
Please read this carefully before completing the application
If you require further assistance then please speak to one
of our operators on 0845 601 5945. Calls will be charged at
the local rate.
To avoid the possibility of duplicate payment we share some
of the information you provide to us with other grant providing
organisations such as English Heritage, the Heritage Lottery
Fund, other relevant Lottery distributors and devolved
administration heritage agencies, Cadw, Historic Scotland
and Northern Ireland Environment Agency. We will hold some
the information you give on the database and use this information
to process applications and grants and to produce
FUNDING AVAILABLE AND PAYMENT PROCESS
Following the introduction of the change to the VAT rate
applied to alterations to listed buildings on 1 October 2012,
up to £42m per year will be available for the Listed
Places of Worship Grant Scheme for the duration of this Parliament.
This total annual budget includes administration costs of
grant assessment and processing.