The scheme has a fixed annual budget which will be advertised
on the LPW Grant Scheme website (www.lpwscheme.org.uk) each
The funding for the scheme was substantially increased from
2012/13 and the budget confirmed until March 2016. We are
confident that this funding will enable full compensation
for claims under the scheme. In the unlikely event that this
proves not to be the case, advanced notice will be given should
there be a need to introduce a cap to the payment or a change
to the frequency of payments.
We aim to pay eligible claims within 30 calendar days, where
they are accompanied by the correct documentation, and once
any queries have been resolved. Large and complex claims and
those submitted without the correct and complete documentation
are likely to require a longer processing period to allow
queries to be resolved.
The Department for Culture, Media and Sport and HM Treasury
holds six-monthly meetings with faith group representatives
to review the financial position and operation of the scheme.
Payments will be made once per week. Each month we will publish
the value of claims received against the budget.
A number of changes have been made to the scheme since its
inception. The most recent changes have brought a wider range
of repairs and alterations into scope. In summary:
- from 1 October 2012, the scope of the
scheme was expanded to include most approved alterations
to listed places of worship, including plumbing and electrical
works, works to kitchens and toilet fittings, certain floor
coverings and handrails, decoration works, pews, asbestos
removal, and security and forensic systems to prevent crime.
These works became eligible where undertaken on or after
- from 1 October 2013, most professional
fees, turret clocks including auto-winding, bells, and works
in respect of pipe organs also became eligible for the scheme
where undertaken on or after this date. Please read below
for further information on these changes and for detail
on precisely which works are now in scope.
Following a review of the finances and operation of the scheme,
the following restrictions on eligibility will be lifted for
works undertaken on or after 1 October 2013:
- Turret clocks including auto winding
- Bells and bell ropes (in addition to
bell frames) became eligible
- Pipe organs became eligible
- The cost of professional services, directly
related to eligible building work including work necessary
at the planning and design stage of such works, are eligible
from 1 October 2013. Professional fees not directly associated
with eligible building works remain ineligible.
Examples of eligible and ineligible professional fees are
given in the table below. This list is not exhaustive.
||Archaeologists for work necessary for eligible building
projects (current or planned)
||Health and safety advisors
||Costs associated with undertaking Quinquennial
|Local authority fees
||Diocesan faculty charges
|Solicitors and lawyers’ fees
Where a claim covers works before and after 1 October
2013, this must be declared on either the invoice
or the application so that it is clear how much of the costs
are eligible. In all cases, an invoice must be provided to
demonstrate the works to which the fees relate.
Where the cost of professional fees covers both eligible
and ineligible works, it may be necessary to apportion such
fees, see Note 3.10. One example of this would be where part
of the listed place of worship is being converted into residential
accommodation. Another might be where the professional fees
are in respect of works to both the listed place of worship
and an ancillary building which is not eligible under the
- Minimum claim value
From 1 October 2013, each listed place of worship will also
be allowed to submit one claim using invoices with a value
of less than £1000, but more than £500 (excluding the VAT
paid) in any twelve month period. This is in addition to
an unlimited number of claims where the value of eligible
work carried out (excluding VAT) is £1000 or greater.
- Photocopied / scanned invoices
From 1 October 2013, the scheme will accept scanned or photocopied
invoices; however the original invoice, or a copy certified
by the contractor, will still need to be produced if the
claim is subject to a post payment audit.
- Plumbing and electrical works (including lighting),
installations and supplies
Prior to 1 October 2012 the scheme restricted claims for
repairs on plumbing and electrical supplies where they formed
part of health and safety works, deterioration due to age,
were carried out at same time as eligible works, resulted
in an upgrade of services or were intended to improve energy
efficiency. We removed this restriction for claims on all
works carried out on or after 1 October 2012.
- Heating works, installations and supplies (including
boilers, radiators etc)
Prior to 1 October 2012, the scheme restricted all claims
for heating. We removed this restriction for claims on all
works carried out on or after 1 October 2012.
- Kitchens and toilet fittings, floor coverings
From 1 October 2012 most works to kitchens, toilet fittings,
permanent floor coverings and handrails have been eligible
for the scheme. Claims on detachable items such as furniture,
shelving, notice boards, dishwashers and ovens remain ineligible.
However, where the works create new toilets or bathrooms
for the disabled, such works should still be zero-rated
under an existing VAT relief (see HMRC Public Notice 701/7
– VAT reliefs for disabled people). Floor coverings have
been eligible since 1 October 2012 only where they are permanent
and part of the fabric of the building. This includes timber,
stone, ceramic, marble or solid floors. It does not include
carpets, vinyl, removable tiles or decorative soft furnishings.
- Decoration works
Prior to 1 October 2012 the scheme restricted claims on
decoration where work was undertaken by choice. This is
no longer the case and from 1 October 2012, decoration work
(including carvings, stone work, re-painting) is eligible
providing it is to the fabric of the building.
Claims to repairs on pews were taken out of scope in January
2011. Works to pews (including permanently attached cushions,
kneelers and hassocks) are now eligible for work carried
out from 1 October 2012. Any non-fixed items remain ineligible.
- Asbestos removal
Prior to 1 October 2012, asbestos removal was ineligible
where used to insulate pipes, heating and boilers. All asbestos
removal is eligible for work carried out on or after 1 October
- Security and forensic systems to prevent crime
Repairs as a result of metal theft were previously eligible
for the scheme, where these expenses were not met by an
insurance provider. These will remain in scope and claims
on the installation of security and forensic systems to
prevent crime (such as specialised fixing, security cameras,
marking technology, roof alarms, anti-climb paint) are also
eligible for work carried out on or after 1 October 2012.
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
There are some other VAT reliefs which may apply to building
work supplied to listed places of worship. Examples of these
are provided in note 3.5.