Note 3.1: "Invoices in excess of 12 months old"
Invoices will no longer be accepted where they are in excess of 12 months old from the date of issue to the date the grant claim is received.

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. Pre-payment audit checks are carried out on a percentage of claims. If you are selected for one of these checks, you should be aware that we will contact all contractors for whom you have claimed VAT on your application, to confirm various details.

Places of worship that are registered for VAT because they charge entrance fees or run business activities can incur a lower effective net rate of VAT on their repairs under an agreement with Her Majesty’s Revenue and Customs. The level of irrecoverable VAT in the case of these buildings will represent the maximum payable under the scheme, and this figure will then be apportioned according to the value of claims received in the quarter in which the claim is received.

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

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).

Works to plumbing, heating and electrical installations and supplies will be eligible in the following circumstances only:

• A temporary installation or supply is required in order to carry out eligible work and is subsequently removed;
• Installations were previously in good working order but were damaged while undertaking eligible repairs;
• They needed to be moved solely to allow eligible works to be undertaken.

They are not eligible where:

• They were necessary for Health & Safety reasons (deterioration due to age);
• They were merely carried out at the same time as eligible works;
• They were damaged at the same time as the fabric undergoing eligible repair;
• They result in an upgrade of the services. (we will pay up to the cost of reinstating the original fittings. Where these are no longer practical or legal (according to current legislature or procedures), you should obtain a cost from the contractor equivalent to reinstating the original fittings, and include this with your application).

Where installations needed to be moved solely to enable eligible works to be undertaken, we will only pay to reinstate the minimum level of installation required to effect the eligible fabric repairs. We expect that parts will be salvaged and re-used wherever possible. Where it is considered most cost effective to remove installations wholesale before fabric work commences, you should provide professional verification of this in advance of works commencing in order to verify the extent of eligibility. We will not make a grant where these steps are not followed.

Works to fixtures & fittings such as kitchen and toilet fittings, floor coverings, furniture (other than pews), shelving, noticeboards and detachable items are not eligible.

Construction of new buildings or parts of buildings are not eligible. Alterations, and repairs resulting from alterations are not eligible.

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

Claims for surveys, reports and investigations alone will not be accepted. Any fees undertaken prior to the associated works, can only be reclaimed when supported by an invoice for all or part of the works to which they relate.These must be undertaken by a VAT registered contractor. They will be ineligible where they form part of a professional fees invoice.

We use the term 'drains' to mean the pipework that removes water from the site rather than brings it in. Repair or maintenance work to drains (foul water, surface water, French) or rainwater goods are eligible provided they are within the boundary walls. If the invoice does not specify the type of drain, this must be included within the application.

Materials cannot be claimed unless they are incorporated into the fabric by a VAT registered contractor, and relate to eligible works. In addition, they cannot be claimed unless supported by the related contractor invoice.

Repair or maintenance work to Altars, are only eligible where the altar is built as part of the fabric, or is permanently incorporated into fabric (i.e. to move it would cause damage to the fabric). If this is the case, please clarify on the application form. Altars which constitute a moveable piece of furniture are not eligible.

Repair or maintenance work to monuments, are only eligible where they are built as part of the fabric, or are permanently incorporated into fabric (i.e. to move, would cause damage to the fabric). If this is the case, please clarify on the application form.

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.

Repair of damage caused to the fabric as a result of metal thefts (including replacement of stolen metals) are eligible. the majority of cases, insurers will meet the cost of such damages, however these will usually exclude the VAT amount, which should be reclaimed through this scheme. You should ensure that the invoice supporting the claim is not addressed to the insurance company, but to the church, or relevant contact within the church. If you are not covered by Insurance, the entire VAT amount can still be claimed through this scheme. You should be aware however that certain preventative measures (including SmartWater Technology) are ineligible.

Insurance claims. The major insurer of places of worship, Ecclesiastical Insurance Group, which includes policies issued by Ansvar, The Baptist Insurance Company and Methodist Insurance, has indicated that it will pay any eligible claims inclusive of VAT, which means that claims will no longer be eligible under the scheme.

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.

ELIGIBLE ITEMS
BUILDING Roof repairs Chancel repairs Vestry repairs Tower repairs Parapet repairs Purlin repairs Replastering Repointing Stonework repairs Timber (fabric) repairs Rainwater Goods repairs Guttering repairs Window reglazing Window Grilles / Bars Transept repairs Pinnacles repairs Rhones repairs Gable repairs Drainage repairs (rainwater, foul water, French drain or soakaway - all within the boundary walls) Window repairs (or like for like replacement) Floor repairs (actual floor/tiles only) Weathercock repairs/regilding Spire repairs Lightning conductor Flagpole (only if on church) Cross (only if on church) EXTERNAL Weathercock repairs/regilding Spire repairs Lightning conductor Flagpole (only if on church) Cross (only if on church)	INTERNAL Door repairs (if built into, or permanently incorporated into the fabric) Altar repairs (if built into, or permanently incorporated into the fabric) Font repairs (if built into, or permanently incorporated into the fabric) Monument (if built into, or permanently incorporated into the fabric) Wall painting / Murals (travel costs also eligible) GENERAL Damp treatment Pest Control Asbestos Removal (where used as building material) Lock / Hinges Stairs (like for like only) Cleaning (if as a result of eligible works) Preliminaries (for eligible works only) Electrics (ONLY if: 1. temporary electrics were installed to carry out eligible works, or 2. Electrics in good working order were damaged whilst carrying out eligible works - in this instance only the damaged electrics will be covered) Plumbing (as electrics) Decoration (provided this follows eligible repair works, or is maintenance of the fabric) Bell Frames Investigative works/surveys (only where leads to eligible repairs and is carried out by a VAT registered contractor))
INELIGIBLE
INTERNAL Altar (where free-standing, fixed/detachable) Font (where free-standing, fixed/detachable) Floor covering Monument (where free-standing, fixed/detachable) Handrails Organs Pews (including kneelers, hassocks and cushions) EXTERNAL Paving Tree removal Boundary walls Railings Lychgates Retaining walls	GENERAL Electrical work Plumbing Storage of items Materials alone (must be either incorporated into a VAT registered contractors invoice, or be used by a VAT registered contractor for eligible works) Access works or alterations required by the Disability Discrimination Act (including Access Audit and related professional fees) Bells & bell ropes Professional fees Local Authority Charges Clocks Asbestos Removal (where used to insulate pipes, heating & boiler) Health & Safety works Decoration (where related to ineligible repair works, or undertaken by choice) Maintenance Plan Notice Boards Shelving Cupboards

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.

Invoices will no longer be accepted where they are in excess of 12 months old from the date of issue to the date the grant claim is received.

All invoices must bear the contractors VAT registration number and the date of issue. If these details are not present, the invoice will be unacceptable, and your claim will be rejected.

If you do not have the original invoices, please request that these are reproduced by your contractor prior to submitting your application. If the contractor is unable to reproduce the invoice, it will be accepted providing it is annotated ‘true & certified copy’, signed and dated by the contractor. Copy invoices must also bear their original date of issue.

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. Please be aware that each church has a unique identification number, therefore for rerecording and reporting purposes, a separate application must be completed for each individual church.

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. Where you are able to include the retention in a claim that meets the minimum amount, with additional eligible expenditure included as necessary, please ensure that all the invoices are submitted within 12 months of the date of issue.

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 Agency
• 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’.