INVOICE / VAT QUERIES

• Can I apply if I’ve lost my VAT invoices ?

  You can provide an original receipted invoice as an alternative. Failing this, your contractor will need to reproduce your invoices, which must be marked true and certified copy, signed and dated by the contractor. Failure to provide a suitable invoice will mean the application will not be accepted.

• Can I apply if I haven’t paid my VAT invoice ?

  No. You must have paid your VAT invoice prior to applying for grant under this scheme.

• Can I submit all my invoices to the operator for them to decide what is eligible ?

  No. It is essential that you read Guidance to the Listed Places of Worship Grant Scheme and submit only invoices that relate to work eligible for this scheme. Submitting a large number of inappropriate invoices to the operator will increase the possibility of your application being rejected, and may cause general delay in processing applications.

• Does the contractor have to be registered for VAT in order to be eligible ?

  Yes.

• If I carry out work directly and have to pay VAT can I recover this ?

  Yes, but only if you are a contractor who is registered for VAT

• The work has been carried out by a non-vat registered contractor / congregation. Can we claim for the VAT on the materials we bought ?

  No. You cannot claim for VAT on materials unless they are incorporated into the fabric by a registered VAT contractor.

• Can I only submit invoices older than 12 months if they relate to eligible works?

  No, invoices in excess of 12 months old will be rejected as ineligible.

APPLICATION FORM QUERIES

• The people signing the form will not have full knowledge of the works carried out, does this matter ?

  The countersignatory must hold the senior position, and must enter their details in Q6. If however this is not the best person to contact for queries, an alternative must be entered in Q7. This is the person to whom we will address all queries, and return all paperwork.

  If no alternative is entered in Q7, the countersignatory detailed in Q6 will become the main contact.

  We are unable to communicate with any third party (i.e. contractor, architect etc.).

• Will the information submitted on the LPW application form be shared with other statutory agencies ?

  Yes, statutory agencies will be notified of all grants awarded under the LPW Scheme. This is to avoid the possibility of public money being effectively paid twice for the same costs.

• Can I apply for a Listed Places of Worship (LPW) grant and one from another statutory agency for the same work ?

  You may. However, you must ensure that the grant from the other statutory agency takes your LPW grant into account.

  If it doesn’t, then you will have to repay to them the relevant proportion of the money you receive for the LPW grant.

• Previous grant awards – why can’t the LPW scheme reduce the amount payable to the church, and refund the grant organisation directly ?

  Any previous grant award is a contract between the church and the grant paying body, and is not linked to this scheme.

• The church is also used for community meetings, scout groups etc. Is this ok ?

  Yes, provided the main use is for public religious worship, this is fine. However, if any part of the church is used for accommodation, this element is not eligible under the scheme.

  Where invoices cover both church and accommodation, the cost split must be made clear on either the invoice or the application.

• The church is currently closed due to H&S reasons. It has not therefore held six services in the last year. Do I still qualify ?

  Providing the work started within a short space of time from the church being closed down, and prior to the closure it had been used for at least six services in the previous year, this is fine.

  In instances where there is a delay between closure and work commencing, please contact the Helpline on 0845 601 5945 for guidance. (Please be aware that we may need to refer your case to the Department for Culture, Media & Sport for a decision on eligibility).

• Question 23 is confusing.

  If you are having difficulty in completing this section of the application, please contact the Helpline. Alternatively, leave this question blank. This will not delay payment, as we can take the required information from the invoices. If we need to clarify any points, we will contact the correspondent.

• Can I submit 2 churches on the same claim if they fall within the same parish?

  No, each church has a unique identification number, therefore every application must relate to a single church, irrespective of whether they are within the same parish or not.

ELIGIBILITY QUERIES

• Why are works related to access for disabled people not eligible ?

  Works carried out in relation to duties under the Disability Discrimination Act (DDA), or other works to facilitate access by disabled people, will generally be classed as ‘improvements’ or additional fixtures and fittings.

  Works to provide wheelchair access, including any widening of doorways, installation of ramps or removal of pipework, undertaken in relation to DDA requirements, should qualify under the VAT relief system, and should attract a zero-rate of VAT at the point of invoice. Other works may also qualify for relief. For information regarding VAT charged, you should contact HM Revenue & Customs directly on 0845 010 9000 or consult VAT notice 701/7.

• Electrics, plumbing and heating – why are these not eligible ?

  These are fixtures and fittings. Works are only eligible if they fall under either of the following categories:

  1. The work is temporary (i.e. temporary lighting, generators), and is being used for eligible repair works. These must be removed afterward the works have been completed.

  2. The work was created whilst carrying out other eligible repair works (i.e. whilst repairing a wall, electrics within were damaged). In this instance, only the element damaged is eligible, and works simply carried out at the same time are ineligible.

• Can I claim solely for a retention where it is under £1,000, but relates to works that has been previously settled through the scheme ?

  No. Each application is treated in isolation, so must achieve the minimum £1,000 threshold. If your retention is likely to be under this amount, we would advise that you retain the final application until this invoice can be included.

GENERAL QUERIES

• What is the deadline / time limit for a claim to be submitted ?

  There is no time limit for claims to be submitted under this scheme, however invoices must be received within 12 months of the invoice date.

• Is there a limit to the number of applications that I can submit ?

  No.

• Appeals - What can I do if I receive a payment that I don’t agree with ?

  In the first instance, you should contact the LPW Helpline. If the matter remains unresolved, your application will be referred to the Department for Culture, Media and Sport for a final decision.

• In making an application can we nominate whom payments are made to?

  Payments should be made to the organisation that incurred the VAT cost for the repairs - normally this would be the Parochial Church Council or an appropriate body.

PAYMENT QUERIES