Listed Place of Worship
Listed Place of Worship
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Changes to the scheme

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:

    Changes made to the scheme after 1 October 2013

  • 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.
  • Changes made to the scheme after 1 October 2012

  • 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.

Transitional arrangements with HMRC for alterations underway prior to 21 March 2012

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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Contact Information
Topmark (LPOW)
160 Bath Street,
Glasgow,
G2 4TB,
United Kingdom
Tel: 0845 013 6601
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http://www.culture.gov.uk/

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