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.

"before and after 1 December 2008"
Where invoices submitted relate to works both before and after the date of the temporary VAT change, and contain works at both 17.5% and 15%, the split must be declared on either the invoice or 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.

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 reclaimed 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) 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.

Works to repair or maintain the fabric of the building are eligible, along with, since 22nd March 2006, repairs to turret clocks, fixed pipe organs, pews and bells, and professional fees associated with the range of eligible repairs. Please refer to the eligibility checklist lower down on this page for full details.

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 only eligible where:

• They are required TEMPORARILY in order to carry out eligible repair works. If They are not removed after the associated works, They are ineligible;
• They were previously in a good working order, but were damaged whilst undertaking eligible works;
• 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 are merely carried out at the same time as eligible works;
• They are 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).

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.

Work to ancillary buildings and 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, or relate to a combination of eligible and ineligible works, the correct apportionment of fees together with justification, should 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. 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. Fees after the contract of works must be accompanied by an invoice for the works (this can be a copy or an original, as it is only for verification purposes. Copies of previous paperwork will not be retrieved by the LPW Grant Scheme to provide this evidence). Professional fees related to ineligible works will be ineligible.

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.

Professional fees relating to Maintenance Plans are only eligible where the plan is specific to the contract of works being claimed, and the works themselves are eligible. Long term Maintenance Plans (i.e. those covering intended works over a timescale – 5 year, 10 year, etc) are ineligible.

The term Access Audit is used to

• To describe an aspect of preliminary works prior to fabric repairs, to consider how the necessary repairs can safely be undertaken; or
• To describe an examination of how a building is physically accessed by the public, including disabled people, or how this can be improved.

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.

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.

Pipe organ repair or maintenance is only eligible where:

• The organ is built as part of, or is permanently incorporated into, the fabric of the building, and
• The works were carried out on or after 22nd March 2006.

Revoicing or retuning is ineligible unless it immediately follows an eligible repair.

If possible, please provide a schedule of works or an organ certificate (this can be provided by your contractor). We also recognise that the availability of organ contractors means that some travel or accomodation might form part of the invoice. Such elements are eligible.

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.

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.

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.

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. 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 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’.