Listed Place of Worship
Listed Place of Worship
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THE 4 STEP PROCESS

The 4-step process will assist you in understanding whether or not you are eligible for the scheme. If you can answer “yes” to the three questions below, you should complete the application form:

  • Is it a listed building where the sole or main use is as a place of public religious worship?
  • Is it available to the general public for at least 6 religious services a year and availability is publicised and is not by invitation only?
  • Are the works eligible?
  • If you require any assistance, please speak to one of our operators on 0845 013 6601. Calls will be charged at the local rate.



STEP 1- PLACE OF WORSHIP

Note 1.1: ‘solely or mainly’

The building’s sole or main use must be as a public place of worship.

In most cases church halls do not meet the criterion of solely or mainly being in use for public religious worship. You will
need to provide evidence that use for public religious worship outweighs the total of all other uses. In order to be eligible, a
hall must also be a listed building in its own right.

In cases where a Hall is primarily used for public religious worship, we may meet some costs, but only those which arise in relation to use as a place of public religious worship. All invoices will therefore need to be apportioned accordingly.

Ancillary listed buildings/stand-alone or separate structures are not included unless they fulfil all the same conditions as the principal building, i.e. their sole or main use is as a place of public religious worship, or they are permanently linked to and form part of the structure of the listed building.

Note 1.2: ‘public religious worship’

The scheme is designed to assist works to places of worship where the costs would be the responsibility of a local
congregation or a recognised denomination or faith group.

Private chapels, and chapels at schools, colleges, universities, hospitals, prisons and almshouses, are not eligible under the
scheme unless ALL of the following apply:

  • The building is available to the general public for at least 6 religious services a year, and that availability is publicised and is not by invitation only
  • The buildings sole or main purpose is as a place of public religious worship
  • The costs of works are the responsibility of a local congregation or recognised faith group

Areas of the building used for accommodation are not eligible under the scheme. The only exception to this is where the accommodation is provided for use on a temporary basis only as a refuge for the homeless or for similar social/welfare purposes. Where an element of the building is used for ineligible accommodation, the percentage of space allocated for this use must be made clear on the application.

A building used or made available for use by a minister or religion wholly or mainly as a residence from which to perform the duties of his/her office is not included.

The scheme covers only formally constituted religious organisations. You will be asked to certify that the religious
organisation the place of worship serves:

  • has charitable status, or is recognised as a charity by HMRC;
  • is covered by a parochial church council or equivalent; or

  • if none of these apply, you will be asked to provide a copy of your constitution.
  • Note 1.3: ‘six times a year’

    The building must be used as a place of public worship at least six times a year. You will be asked to certify that this is the
    case, and further enquiries may be made.

    Note 1.4: ‘monasteries, nunneries and specific organisations which look after redundant churches’

    Certain places of worship are not required to demonstrate that buildings are used for public religious worship at least six times a year. These are places of worship used by monasteries, nunneries or other similar establishments, and churches owned or vested in certain specific organisations that look after redundant places of worship. These are the Historic Chapels Trust, the Friends of Friendless Churches, the Scottish Redundant Churches Trust, the Churches Conservation Trust and the Welsh Religious Buildings Trust.

    From 1 October 2013. The DCMS will consider applications from other religious or charitable groups caring for redundant places of worship. These groups would need to demonstrate that their principal or primary purpose is to conserve, repair and maintain redundant listed places of worship which are not in private ownership.

    Applications should be made in the first instance to the Listed Places of Worship Grant Scheme and should include the registered charity number where applicable, along with any other supporting evidence to show how the criteria are met.

    For monasteries and nunneries, and similar establishments of other faiths, only the element of the building used for religious worship is eligible. Other areas within the building (e.g. accommodation, dining area etc.) are not eligible. If works cover both eligible and ineligible areas, this split must be stated on the application.



    STEP 2 - LISTED BUILDING

    Note 2.1: ‘listed building’

    In order to be eligible to apply, your place of worship must be listed with the relevant statutory listing agency (Historic England, CADW, Historic Scotland or Northern Ireland Environment Agency), and your claim must relate to works undertaken while the listing has been in force.

    Listings carried out by local councils are not acceptable within the scheme. The listing must be approved by the relevant statutory listing agency.

    If your claim is returned because we cannot identify your listing, it does not necessarily mean that the place of worship is not listed – it may mean that the details recorded at the time of listing differ slightly to those on the application. You should return your application together with paperwork to demonstrate your listing with the relevant statutory listing agency.

    Part of our approval process will be to check against the statutory records that your building is formally listed. Buildings can be listed for their architectural or historic interest, close historical association with nationally important people or events, or group value by the listing authority in your country. Age and rarity are relevant considerations, and the older a building is, the more likely it is to be listed. Buildings under thirty years old are not normally considered for listing. Details of how to apply to have a building listed are shown in Annex A.

    Historic England manages the National Heritage List for England database which provides access to up to date information on all nationally designated heritage assets in England. You can use the database to check if a building in England is listed:
    https://www.historicengland.org.uk/listing/the-list/

    Historic Scotland also manage a database to provide information on listed buildings in Scotland. You can use the following database to check if a building in Scotland is listed:
    http://www.historic-scotland.gov.uk/index/heritage/historicandlistedbuildings.htm

    You can search for listed buildings in Northern Ireland using the database managed by the Department of the
    Environment, Northern Ireland:
    http://www.doeni.gov.uk/niea/other-index/content-databases/content-databases-build.htm



    Step 3 – ELIGIBLE EXPENDITURE

    Note 3.1: Minimum value of works eligible for the scheme

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

    From 1 October 2013, each listed place of worship will also be allowed to submit one claim in respect of works with a value of less than £1000, but more than £500 (excluding the VAT paid) in any twelve month period. This change has been introduced to enable places of worship undertaking smaller works to claim under the scheme.

    Note 3.2: Invoices in excess of 12 months old

    Invoices will not 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 3.3: ‘repair, maintenance or alteration’

    Only works carried out to repair, maintain or alter the fabric of an existing listed building are eligible.

    The fabric includes foundations, walls, roofs, rainwater goods, drainage, internal surfaces, floors, stairs, landings, lightning conductors and all doors and windows. A list of eligible and ineligible works is set out in the Eligibility Checklist page.

    Approved alterations

    Alterations or works to the fabric of a listed place of worship may require relevant consent from the appropriate authorities. In the case of an ecclesiastical building to which section 60 of the Planning (Listed Buildings and Conservation Areas) Act 1990 or Section 54 of the Planning (Listed Buildings and Conservation Areas) (Scotland) Act 1997 applies, relevant consent means consent for the approved alterations by a competent body with the authority to approve alterations to such buildings.

    Written evidence of this approval is not required to be submitted within each claim. However applicants will be asked to declare that where consent for alteration works is required, that they have obtained this approval before undertaking the works. Applicants may be asked to provide written evidence of approval or to demonstrate why consent was not required, if their claim is selected for a post-payment audit.

    If applicants are unsure whether consent for alteration works is required, they should contact their denominational advisory body (in the case of denominations operating the Ecclesiastical Exemption) or their Local Authority.

    Note 3.4: ‘VAT registered’

    To claim under the scheme, eligible works must be carried out by a VAT registered contractor. You should not be charged VAT for any work supplied by a contractor who is not VAT registered.

    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. Post -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 recover a proportion of the VAT they incur through 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. For example, if 40% of a place of worship is classed as commercial property, and it is able to recover 40% of VAT costs through HMRC, then only the remaining 60% of VAT costs would be recoverable through the LPW Grant Scheme, if they relate to eligible works.

    Further detail on VAT reliefs available to listed buildings is set out at Note 3.5 below.

    Note 3.5: HM Revenue and Customs and general guidance on VAT zero rates which might apply to building work to listed places of worship

    Link to relevant guidance note

    Not all building work supplied to a listed place of worship will be standard rated. There are other VAT reliefs which apply more widely to buildings used by charities or buildings used for a relevant charitable use (non-business use by a charity or as a village hall or similar). These include:

    Zero-Rate Reliefs

    1. The supply to a charity of the service of the construction of ramps and widening of doorways & passages in any building for the purpose of facilitating a disabled person's entry and movement therein (see Public Notice 701/7 “VAT Reliefs for Disabled People” Chapter 6).
    2. The supply to a charity of the service of providing, extending or adapting a bathroom or toilet for use by a disabled person in a building used mainly for charitable purposes (see Public Notice 701/7 “VAT Reliefs for Disabled People” Chapter 6).
    3. The construction and sale of a new building to be used solely for a relevant charitable purpose (see Public Notice 708 Buildings and Construction Chapter 3). A building is new:-
      • when there was no building on the area of construction before
      • the previous building was demolished to ground level
      • all that remains of the previous building is a single façade or when on a corner site, a double façade. In both cases, retention of the façades must be a condition of the planning consent.
    4. In some cases, the construction of a new annex to a listed place of worship will be zero-rated for VAT purposes. (An annex, for the purpose of determining VAT liability, is attached to a building) Zero-rating occurs where the following conditions are met:
      • the annex is intended to be used solely for a relevant charitable use
      • the annex is capable of functioning independently from the existing building
      • the main access to the annex is not through the existing building or converse.

    In cases where what is constructed does not meet the conditions above, it will not be zero-rated for VAT purposes and is likely to be an enlargement of, or an extension to the building. Such works are likely to be eligible for the LPW Grant Scheme.

    Reduced Rate Relief

    Until 31 July 2013 the installation of certain energy-saving materials was subject to the reduced rate of 5% when installed in buildings used for a relevant charitable purpose. See Public Notice 708/6 “Energy-Saving Materials” Chapter 2. This relief was withdrawn with effect from 1 August 2013.

    VAT Costs From Works Related To Taxable Supplies

    VAT costs incurred in works that relate directly to taxable supplies are not eligible for the scheme and any such costs should be recovered through the VAT system. This may include works to shops and cafes. Further information on this is available here

    Public Notices are available in the Library section of HMRC’s web site www.hmrc.gov.uk

    For queries regarding the charging of VAT on works to listed places of worship you should contact the HMRC Charities Helpline, which is open Monday to Friday (excluding public holidays) 8.00 am to 5.00 pm, on 0845 302 0203. Written enquiries should be sent to:
    HM Revenue & Customs Charities
    St. Johns House
    Merton Road
    Liverpool
    L75 1BB

    Note 3.6: ‘VAT invoice’

    You must submit with your application an original, photocopied or scanned invoice from the contractor certifying that the VAT has been paid. Where photocopied or scanned invoices are submitted the applicant will be required to sign a confirmation on the application form that it is a true copy and that the original will be produced if the claim is selected for audit. Claims will not be paid without this documentary evidence.

    Invoices will not 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 contractor’s VAT registration number and the date of issue. If these details are not present your claim will be rejected.

    Only works for which VAT has been correctly charged and has been paid are eligible. Where a claim includes an invoice relating to both eligible and ineligible buildings or works the split must be declared on either the invoice or in column 4 of question 23.

    The minimum value of eligible work carried out on any one claim to the scheme is £1,000 (excluding VAT). An application may comprise a number of smaller invoices, but each claim must apply to works that are eligible under the scheme and together generate invoice values of no less than £1000 excluding the VAT paid (see note 3.1).

    From 1 October 2013, each listed place of worship will also be allowed to submit one claim using invoices of less than £1000, but more than £500 in value (excluding the VAT paid) in any twelve month period.

    If you are applying on behalf of several different buildings please be aware that each place of worship has a unique identification number, therefore for recording and reporting purposes, a separate application must be completed for each individual place of worship.

    Note 3.7: Retention Invoices

    Retention invoices (invoices for final payments where money has been retained until an agreed period after completion of the works) can be included with other eligible expenditure to ensure the minimum claim value is achieved. As always, please ensure that all the invoices are submitted within 12 months of the date of issue.

    When submitting a claim relating to a retention invoice you should provide invoices or other documentary evidence that the retention invoice relates to building works which were eligible for claims under the Listed Places of Worship grant scheme at the time the works were carried out.

    Note 3.8: Insurance

    The scheme will not pay on claims where the cost of VAT has been covered by an insurance company and will not pay grants on any excess payable by the claimant. Where an insurance company does not meet VAT costs, claimants will be required to provide documentation to certify this.

    If you are claiming VAT costs where some costs have been covered by insurance, you should ensure that the invoice supporting the claim is not addressed to the insurance company, but to the place of worship, or relevant contact within the place of worship.

    If you are not covered by insurance, the entire VAT amount can still be claimed through this scheme.

    Note 3.9: 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 Historic England, Historic Scotland, Cadw, Northern Ireland Environment Agency, Heritage Lottery Fund, or another Lottery distributor or grant giving body, 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 3.10: Contracts of Works

    When submitting a first application for a contract of works, this must be supported by the associated tender document (this may also be referred to as a ‘priced Specification of Works’ or ‘Bill of Quantities’). This document should detail the works being undertaken together with associated values. Please be aware that where this document is not submitted or does not provide the required details, your claim will be returned for further action.

    The grant scheme will review the supporting documentation and calculate the eligible percentage of the overall contract. This percentage will then be applied to any relevant eligible professional fees.



    Step 4 – COMPLETING THE APPLICATION

    Please only complete the application form if you have followed the 4-step process illustrated above and think you are eligible for the scheme.

    Please complete the application form clearly and ensure all sections are completed. This will help to prevent delays in processing and payment of your claim. Please send your completed form to Topmark(LPOW), 160 Bath Street, Glasgow, G2 4TB. We strongly recommend that you obtain proof of postage, and retain a copy of your application and all supporting documents.

    Please note that from 23rd June 2014 there are now additional ways to submit your application to us.

    1. It is now possible to download an electronic version of the application form from this website, type your responses and then email the form directly to us, together with electronic copies or scans of the supporting documentation. You can also submit the form by email and the invoices separately by post if you are unable to send electronic copies or scans.
    2. You can download the form, complete this by hand and submit this by email or post.
    3. Alternatively, if you require a paper version of the application form sent to you, please call us on 0845 0136601 or send a request by email.
    4. If you require any assistance, please speak to one of our operators on 0845 013 6601. This will be charged as a local call.

      Section 1: Contact Details Instructions
      Name/dedication of the listed place of worship Please provide the full name of the listed place of worship to which the application relates.
      Address of the listed place of worship Please provide the address of the listed place of worship to which the application relates. Please note that county must be completed in all cases. We also require the postcode to be supplied.
      Name of local authority / council in whose area the place of worship is located. Please provide the name of the local authority or council in which the place of worship is located. In Wales and Scotland this will be the Unitary. In Northern Ireland this will be the District Council. In England this will either be the London Borough, the Metropolitan Borough, the District Council or the Unitary Council.
      Religion or Denomination Please provide the religion and/or denomination served by the place of worship.
      Name of person/organisation with legal responsibility for the works to which the application relates. This may be you or it may be another body
      Correspondent details Please provide the name of whoever would be best placed to deal with queries, should the need arise. You should also be aware that this individual will receive all correspondence (including payment remittance and returned invoices).
      The grant administrators are not able to speak to any other individual regarding resolution of queries.
      Section 2: Place of Worship Instructions
      6 See Step1 Place of Worship Note 1.1
      7 See Step1 Place of Worship Note 1.3
      8 See Step1 Place of Worship Note 1.4
      9 See Step1 Place of Worship Note 1.2
      Section 3: Listed Building Instructions
      10 Listing grade or category Listed buildings have a number of grades or categories. Please provide the listing grade or category if you know it.
      Section 4: Eligible Expenditure Instructions
      11 See Step 3 Eligible Expenditure
      12 Description of works Please note we may need to verify that the works relate to the fabric of the building as explained in Step 3 of the guidance notes. You should ensure the supporting documentation you enclose enables us to do this.
      13 See Step 3 Eligible Expenditure Note 3.4
      14 See Step 3 Eligible Expenditure Note 3.4
      15 Effective net rate of VAT We will need to see evidence of any VAT business/nonbusiness apportionment method agreed with HM Revenue and Customs. This will normally be in the form of a letter from HMRC and should be enclosed
      with your application.
      16 As above.
      17 See Note 3.9 Eligible Expenditure.
      21 See Note 3.3 Eligible Expenditure.
      22 See Note 3.3 Eligible Expenditure.
      Section 5: Your claim

      Examples of claims are shown below:

      The works within the invoice are fully eligible:

      Inv Ref

      Net
      Amount
      (1)

      VAT
      Rate
      (2)
      % Eligible Works
      Reclaimed
      (3)
      Total Amount of
      Grant Claimed
      (4)
      ABC123
      £150.00
      20%
      100%
      £30.00
      (1) Eligible Invoice amount before VAT is added.
      (2) The actual VAT rate charged (in the majority of cases the current rate of VAT will be 20%).
      (3) The amount of work within the invoice you consider eligible. (Above example is fully eligible so this is 100%.
      Example below is only partially eligible, so this shows a reduced percentage).
      (4) The money you are requesting from the grant scheme in respect of the specified invoice.

      The works within the invoice are only partially eligible:

      Inv Ref

      Net
      Amount
      (1)

      VAT
      Rate
      (2)
      % Eligible Works
      Reclaimed
      (3)
      Total Amount of
      Grant Claimed
      (4)
      ABC123
      £150.00
      20%
      75%
      £22.50

      The minimum value of eligible work carried out on any one claim to the scheme is £1,000 (excluding VAT), see note 3.1 for an exception to this. If you have not undertaken works to this value, please keep all your documentation and submit the application when you have the additional eligible invoices, which will bring the total to the required minimum amount. Please note invoices cannot be accepted where they are in excess of 12 months old from the date of issue to the date the grant claim is received.

      If your claim includes alterations (either as part of this application or as part of a contract of works), you may be requested to provide documentary evidence of the planning consent if selected for post payment audit.

      Section 6: Your payment details

      Payments will only be made to bank/building society accounts authorised for official use by the place of worship to which the application relates.

      Section 7: Declaration

      Please ensure all declarations are ticked as incomplete applications will be returned.

      Section 8: Checklist

      This should be signed by an authorised individual in the organisation that has legal responsibility for the place of worship.

      Please ensure if submitting the application by email that you copy in the counter signatory.

      Please refer to the checklist on the Application Form prior to submitting your application.

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    Contact Information
    Topmark (LPOW)
    160 Bath Street,
    Glasgow,
    G2 4TB,
    United Kingdom
    Tel: 0845 013 6601
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