Note 3.1: "before and after 1 April 2001"
If the invoice(s) submitted relate to works started before 1st April 2001 but finished after this date, you will need to declare the percentage of work carried out on or after 1st April 2001 in your application if the invoice does not make this clear.

"before and after 1 April 2004"
For invoices which cover works before and after 1 April 2004, if the invoice does not specify the split of works done before and after this date, either the percentage or cost of works done after 1 April 2004 must be declared on the application.

Note 3.2: "VAT registered"
A registered VAT contractor must carry out the eligible works and maintenance. You cannot claim for VAT on materials unless they are incorporated into the fabric by a registered VAT contractor.

You should check that the contractor is registered for VAT by asking for his/her VAT registration number, which must be shown on the invoice.

Places of worship that are registered for VAT (because they charge entrance fees or run business activities) and pay an effective net VAT rate of between 17.5% and 5%, will only be able to claim the difference between the amount of VAT they are allowed to claim under an agreement with HM Revenue & Customs and 5% for eligible works carried out between 1st April 2001 and 31st March 2004. Evidence of the agreement must be provided with the application. For works carried out on and after 1st April 2004, the full amount of VAT paid can be claimed.

Note 3.3: "repair or maintenance"
Only works carried out to repair or maintain the building are eligible.

The works must have been undertaken to the fabric of a protected building. The fabric includes its foundations, walls, roofs, rainwater goods, drainage, internal surfaces, floors, stairs, landings, lightning conductors and all its doors and windows (this covers maintenance to a window as well as repair, so that the provision of a grille to protect a valuable window may be eligible).

Services supplied in connection with the repair works, (such as plumbing, heating and electrical) are eligible, but only if they are needed in order for eligible repair works to be undertaken. Works to electrical, gas, heating or plumbing installations are eligible only where damaged by eligible fabric repair work or where eligible repair work means that they need to be moved. Such works are not eligible if they are merely carried out at the same time as eligible works. The hire of scaffolding is also eligible, provided this relates to eligible repair work.

Work to fixtures and fittings, such as kitchen or toilet fittings, heating, plumbing and electrical systems, floor coverings and furniture are not eligible.

Construction of new buildings or parts of buildings are not eligible.

Work to ancillary structures such as gravestones and graveyard monuments, boundary walls, gates, gardens, lychgates or car parks are not eligible.

The cost of professional services, directly related with eligible repairs, of architects, structural engineers, surveyors, planning supervisors, archaeologists, H&S advisors, bat inspectors and professional fundraisers are eligible from 22nd March 2006. Where these costs cover works before and after this date, this must be declared on either the invoice or the application. In all cases, an invoice must be provided to demonstrate the repair works to which the fees relate. Claims for professional fees alone will not be accepted, and copies of previous paperwork will not be retrieved to provide this support. Fees for professionals not directly associated with the repairs (see eligibility table) are ineligible.

Pest control is eligible, provided it relates to the fabric. If the invoice does not specify the type of pest, this must be included within the application.

Eligibility Checklist

The following list details the items that are deemed either eligible or ineligible under the scheme. Please note that this is not an in-exhaustive list as there maybe areas that we have overlooked. If you are in any doubt as to whether your claim qualifies for a grant, please contact the Listed Places of Worship Grant Scheme direct on 0845 601 5945.

* Items Shown In Purple - Works Are Only Eligible From 22nd March 2006.

Note 3.4: "VAT invoice"
You must submit with your application an original invoice (or original receipted invoice) from the contractor certifying that the VAT has been paid. Claims will not be paid without this original documentary evidence. Photocopied invoices are not acceptable.

Only works for which VAT has been paid are eligible.

Where a claim includes an invoice relating to both eligible and ineligible buildings, repair or maintenance, the split must be declared on either the invoice or in column 4 of question 23.

The minimum value of works eligible for the scheme is £1,000 (excluding VAT). An application may comprise a number of smaller claims, but each claim must apply to works that are eligible under the scheme and together generate a total claim of no less than £1000 net.

Note 3.5: Retention Invoices

Where possible, retention invoices should be included on final applications, or with additional eligible expenditure to ensure the minimum £1,000 is achieved. However, we understand that in some instances, there can be a considerable delay in contractors’ final accounts being rendered and decisions taken on whether retentions are to be either released or needed as payment for works. If you feel that it is inappropriate to delay your claim, and it is possible that you will incur a retention of under £1000, please contact the LPW Helpdesk on 0845 601 5945 for advice.

Note 3.6: "previous grant award"
If the works covered have been the subject of a previous grant award for the costs of building works, including VAT, from:

• English Heritage;
• Historic Scotland;
• Cadw;
• Northern Ireland, Environment & Heritage Service;
• Heritage Lottery Fund;
• Other Lottery distributor.

Places of worship will be required to pay the relevant proportion of the grant received from the Listed Places of Worship Grant Scheme back to the statutory agencies (above), unless the original grant was already adjusted to take account of the Listed Places of Worship Grant Scheme. As a signatory, you will be asked to certify that the place of worship will make the repayments due. Details of these applications will be provided to the relevant grant awarding agencies.

Note 3.7: "HM Revenue & Customs"
The supply and installation of certain aids for disabled people, and certain alterations to the fabric of listed community buildings, including churches, can qualify for zero VAT to be levied at the point of invoice. Such works are ineligible under the LPW scheme. To find out whether your proposed works might qualify for zero VAT at source, please contact HMRC on 0845 010 9000. VAT Notice 708 relates to alterations to buildings and VAT Notice 701/7 relates to aids for disabled people. Both can be viewed at http://www.hmrc.gov.uk/

If you are charged VAT incorrectly, your supplier may be able to make an adjustment to his VAT records and refund you the VAT. Further details of how this is done are in VAT Notice 700/45 : ‘How to correct VAT errors and make adjustments or claims’.