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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:
- Turret clocks including auto winding
became eligible.
- 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.
- 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.
- 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
this date.
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.
Apportionment of costs
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
scheme.
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