VAT

 

Listed Places of Worship – Grant Scheme

From 1 April 2004 the Chancellor of the Exchequer agreed to a return in grant aid of all VAT on eligible repairs and maintenance work carried out after 1 April 2004.

Application forms for grant assistance, together with detailed information about the scheme can be obtained from

or

  • Listed Places of Worship Grant Scheme,
    PO Box 609,
    Newport, NP10 8QD, South Wales

    Telephone: 0845 601 5945

Zero-rated or Reduced-rated VAT

For buildings other than listed places of worship (for example, church halls or unlisted churches) some building works can be zero-rated, providing the building works are eligible (for example, new build or installation of a disabled toilet) and the building is used for a “relevant charitable purpose”. 

Your VAT-registered builder should give you an invoice showing where the expemption has occurred.  They will need a certificate from you stating that you are a charity, and the building is used for charitable purposes.
Please note that the rules are complex and before issuing a certificate you should get copies of the relevant notices from HM Customs & Excise.

  • Note 708 July 2002 (VAT – Buildings and Construction)
  • Notice 701/7 August 2002 (VAT Reliefs for disabled people)

To order copies of either of the above, call the National Advice Service on

  • 0845 010 9000 (English)
  • 0845 010 0300 (Cymraeg)
  • 0845 000 0200 (Textphone)

You can access the notices via the website but they do take several minutes to download.