Sources of funding other than WDHCT
The Worcestershire and Dudley Historic Churches Trust can only provide modest grants, but if appropriate, your application will also be passed for consideration to the National Churches Trust – see below. In addition to your own parish fundraising efforts, you might wish to explore some of the other possible sources of funds.
THE NATIONAL CHURCHES TRUST (NCT) (formerly the Historic Churches Preservation Trust) founded in 1952, broadly speaking, does on a national scale what the County Preservation Trusts do for their own counties. The criteria for help from NCT are similar to those of the County Trust (WDHCT), although churches must be at least 100 years old. Churches are encouraged to apply first to WDHCT, as above, supplying brief details of the work needed and the funds available. A detailed application form will be then sent by WDHCT for completion and the information provided will, where appropriate, be considered by both organisations. With major projects you could be asked to complete a separate NCT application form. Under NCT’s administrative umbrella is the Incorporated Church Building Society, which also has funds for the repair of Anglican churches, irrespective of architectural quality or age, and for contributions towards the cost of new buildings.
THE NATIONAL CHURCHES TRUST (NCT) (formerly the Historic Churches Preservation Trust) founded in 1952, broadly speaking, does on a national scale what the County Preservation Trusts do for their own counties. The criteria for help from NCT are similar to those of the County Trust (WDHCT), although churches must be at least 100 years old. Churches are encouraged to apply first to WDHCT, as above, supplying brief details of the work needed and the funds available. A detailed application form will be then sent by WDHCT for completion and the information provided will, where appropriate, be considered by both organisations. With major projects you could be asked to complete a separate NCT application form. Under NCT’s administrative umbrella is the Incorporated Church Building Society, which also has funds for the repair of Anglican churches, irrespective of architectural quality or age, and for contributions towards the cost of new buildings.
See website: www.nationalchurchestrust.org.uk. Email info@nationalchurchestrust.org.uk.
Contact: The Grants Secretary, National Churches Trust. 31 Newbury St, London EC1A 7HU. Phone 020 76006090 Fax 020 77962442
OTHER SOURCES OF FUNDS
LASLETT’S CHARITIES. Laslett’s (Hinton) Charity was created in 1879 and amongst a number of causes specifically provides grants towards the repair and maintenance of Anglican Churches. Grant applications for consideration by the Trustees should be accompanied by a set of accounts for the last three years, details of fundraising activities over this same period, and details of the building project needing funding. (no funds available until 2011)
Contact: I C Pugh/M Barker, Clerk to the Trustees, 4 & 5 Sansome Place, Worcester WR1 1UQ. Telephone 01905 726600
THE HERITAGE LOTTERY FUND / ENGLISH HERITAGE Joint Grant Scheme for Churches and other Places of Worship.
The Joint Grant Scheme has now been extended to include Grade II as well as Grade I and Grade II* Churches. An application pack can be requested for schemes costing between £10,000 and £250,000, and funding priority will be given to urgent high-level structural repairs. The deadline for applications for Grade I & II* churches is June 30th, and for grade II the deadline is 30th September. Your architect must have AABC accreditation.
Contact: The Joint Scheme, English Heritage, West Midlands Region, 112 Colmore Row, Birmingham B3 3AG. Telephone 0121 6256854
THE LANKELLYCHASE FOUNDATION. The Trustees will consider giving grants for the preservation of Grade 1 parish churches. Grant Amount maximum £3,000. Application by letter describing the project and its timescale, the financial need, and other sources of assistance. Enclose annual report and accounts. All applicants receive a response. The Trustees meet quarterly but because there is a waiting list, applications are rarely considered within three months of receipt. The applicant may be asked for further information and advised when to write back.
Contact: The Administrator, The LankellyChase Foundation, 2 The Court, High Street, Harwell, Didcot, Oxfordshire.OX11 0EY.Telephone 01235 820044
THE ALAN EVANS MEMORIAL TRUST. The Trust will consider giving grants for the preservation of religious and secular buildings of historic or architectural interest. Geographical Area UK. No grants for "updating" (ie. installation of modern facilities). Application In writing, outlining the project's history, aims, benefit to local community and breakdown of expenditure. Applications are considered at meetings held three times a year.
Contact: The Alan Evans Memorial Trust. Messrs Coutts & Co, Trustee Department, 440 The Strand, London WC2R 0QS. Telephone 020 77531000
G C GIBSON TRUST. The Trust will consider giving grants for the preservation of religious buildings of historic or architectural interest. Geographical Area UK.Organisations with charitable status and religious establishments only. Grant Amount £1,000 - £5,000. Applicants should write outlining their organisation, the project, and the need for it and should enclose copies of their accounts and any relevant literature(no video tapes). Meetings to consider applications are held annually in December and cheques are distributed to successful applicants in January. The Trust administrators therefore ask that all applications are submitted by October.
Contact: G C Gibson Trust. Touche Ross & Co, Blenheim House, Fitzalan Court, Newport Road, Cardiff CF2 1TS Telephone 029 20481111
IDLEWILD TRUST. The Trust will consider giving grants for the preservation of grade 1 and 2* religious and secular buildings. It will also support projects involving the preservation of their contents, such as furniture and wall paintings and the restoration of organs of historic interest. Geographical Area UK. Organisations with charitable status only. Grant amount £1,000 - £3,000. Application forms and guidelines available on www.idlewildtrust.org.uk. , or by telephoning the contact as detailed below. Trustees meet twice a year, normally May and November. Applications should be submitted eight weeks before the meeting.
Contact: Idlewild Trust,1A Taylors Yard, 67 Alderbrook Rd, London, SW12 8AD. Telephone 020 8772 3155 (Tues or Wed 10am - 4pm)
THE BERNARD SUNLEY CHARITABLE FOUNDATION. The Foundation gives grants to many causes across a broad range of charitable activities. Amongst these are the preservation of religious and secular buildings of historic or architectural interest. Geographical Area UK. Organisations with charitable status only. Amount £1,000 to £2,000 (Funds are at the moment heavily committed.)Application by letter, with audited accounts and project costings. The Foundation notifies successful applicants within four months. It does not inform unsuccessful applicants, but will respond to telephone enquiries two or more months after the application was submitted.
Contact: The Director. The Bernard Sunley Charitable Foundation, 20 Berkley Square, London W1J 6LH. Telephone 020 74082198
GARFIELD WESTON FOUNDATION. The Foundation will consider giving grants for the preservation of religious and secular buildings of historic or architectural interest. Amount Varies. Application by letter, which should contain, a synopsis of the proposed project, and details of who will benefit. Enclose a copy the most recent report and audited accounts, the project’s financial plan and information about current and proposed fundraising. Provide details of the history of the church along with a photo, the number of people who use the church and details of any community groups who use the facilities. There is no deadline for applications, which are normally processed within three months of receipt. All applicants are notified of the outcome by letter.
Contact: The Administrator, Garfield Weston Foundation, Weston Centre, 10 Grosvenor Street, London. W1K 4QY. Telephone 020 73996565
THE COUNCIL FOR THE CARE OF CHURCHES. The CCC is able through its eight specialist committees to offer expert advice on conservation matters. They also administer grants from charitable foundations for the care and conservation of historic church furnishings and works of art and in 1999 awarded grants totalling £200,000. The Pilgrim Trust are now channelling their church grants through CCC which will increase to £400,000 the sum available against their established criteria for work to stained glass, organs, bells, clocks, sculpture, wall-paintings, paintings on canvas and wood, books, textiles and other works of art in churches and churchyards.
Send details and a clear colour photograph for initial evaluation and an application form will be sent to cover applications meeting the grant criteria.
The CCC are also administering The Wolfson Foundation grants for the repair of Grade 1 and 2* churches. Application by letter, which should contain a brief outline of the project, including information on the heritage value of the building or church. Enclose a recent photograph, the envisaged benefits and costs, and a copy of the organisation's most recent audited accounts. Applications must be made by the middle of March or the middle of September to be considered at the trustees meeting in June or December.
Contact: Conservation Officer, Council for the Care of Churches, 5th Floor, Church House,Great Smith St, London SW1P 3NZ.Telephone 020 78981000
THE OWEN FAMILY TRUST. Grants are available for the preservation of Christian and secular historic buildings. Geographical Area West Midlands and North Wales. Grant Amount £500 to £25,000. Application by letter describing the project. Applications are not acknowledged unless a stamped addressed envelope is enclosed. Meetings are held quarterly. It may take up to six months to process an application. Unsuccessful applicants are not notified.
Contact A D Owen. The Owen Family Trust, Mill Dam House, Mill Lane, Aldridge, Walsall WS9 0NB. Telephone n/a
THE HEADLEY TRUST. (Part of the Sainsbury Family Charitable Trusts). This Trust gives grants throughout the country for church repairs, particularly for churches in small rural areas showing signs of real growth. Send three years accounts, a parish profile, and details of the project for which the funds are required.
Contact: The Director, The Headley Trust, Allington House, 150 Victoria St, London SW1E 5AE. Tel 020 74100330
THE SHARPE TRUST. This trust provides small grants for work involving church bells. Send your application and details to the grant secretary.
Contact: The Grant Secretary, Miss M Bliss, The Old Bakehouse, Beech Pike, Elkstone, Cheltenham, GL53 9PL. Telephone 01285 821232
DIOCESE OF WORCESTER SITES AND BUILDINGS FUND. This fund is administered by the Diocesan Secretary on behalf of the Diocesan Trustees, and offers loans with a maximum repayment period of five years. The amount of the loan will not exceed 50% of the cost of the work and is normally limited to a maximum of £10,000, although in exceptional circumstances a larger sum can be provided. The loan is interest free for the first two years with a charge of 2% in year three on the outstanding balance, 4% in year four, and 6% in year five. Loan applications will be considered from parishes to help meet the cost of repairs to the fabric of their churches. Repairs are defined as major items of maintenance of the structure of the fabric of the building, and can cover heating, lighting and decoration. This does not extend to the repair or replacement of bells or necessarily to all organs.
Contact: R Higham, Diocesan Secretary, The Old Palace, Deansway, Worcester, WR1 2JE. Telephone 01905 20537.
LANDFILL TAX GRANT’S SCHEME. Essentially all churches within the Worcester Diocese are qualified to receive landfill credits for fabric repairs, although priority is given to environmental projects. The project has to be approved by Entrust, the government body controlling the scheme, and a vital piece of the jigsaw is to get a commitment to your project from a local Landfill Operator. Applications have to be made through an Environmental Body which means that you either have to enrol your PCC (£100 fee), or use one of the existing EBs who act as enablers. The grant scheme is controlled by Entrust and an information pack can be obtained either from website - www.entrust.org.uk - or from
Contact: Entrust Wales and West Office, Suite 6, St Fagan’s House, 5-9 St Fagans St, Caerphilly, CF83 1FZ, Telephone 01222 869492, Fax 01222 865064
Severn Waste Environmental Fund (Landfill Tax Grants Scheme) The fund is managed by “Welcome to our Future” (Local Agenda 21), a community owned charitable company covering Herefordshire and Worcestershire. Projects can be considered for grants providing that they meet the Entrust criteria. It is essential to be able to demonstrate sustainability, a substantial community benefit, and full public access for the foreseeable future. Qualifying projects must be for additional/enhanced community facilities – church fabric repairs are excluded. Grants between £1,000 and £10,000.
Contact: Bill Richardson, Scheme Manager, SWEF, 141 Church St, Malvern, Worcs. WR14 2AN. Tel: 01684-577001. Email: SevernwasteFund@aol.
Wren. If your church is within 10 miles of the landfill site at Rowley Regis you should contact Wren, who are an environmental body, and they allocate the landfill credits of the Waste Recycling Group Ltd. Grants of between £2,000 and £50,000 are available for projects with community benefit, and for church repair projects the normal maximum is £7,500. A funding opportunity for churches in Dudley MBC, and Sandwell MBC
Contact: Wren at 01953-714111 or visit their website www.wren.org.uk
ACCESS AND INVOLVEMENT – Disability Discrimination Act - HERITAGE LOTTERY FUND. For projects of less than £100,000, grants of between £5,000 and £50,000 are available. No minimum partnership funding is needed. To qualify for funding from HLF, applicants will have to show that they meet Heritage Lottery Fund priorities and have already reasonably complied with the DDA requirements for public access, within their own resources. Contact: Chris Tomlin ,Development Manager, Heritage Lottery Fund, Bank House, Cherry Street, Birmingham, B2 5AL. Tel. 0121 616 6870
VAT ADVICE.
1.Listed Churches
(a) On 22nd March 2006 the chancellor extended the VAT rebate scheme to cover all repair work, professional fees, and fixtures and fittings for listed places of worship. The scheme, with the grant covering all VAT levied, has been extended to 31st March 2011. Retain original copies of all receipted repair invoices and contact the following address for a grant application form.
Contact: Listed Places of Worship Grant Scheme, PO Box 609, Newport, South Wales, NP10 8QD.(www.lpwscheme.org.uk). 0845 6015945
(b)Approved alterations to listed churches are zero rated for VAT, providing that the work is not for the purpose of repair, maintenance, or restoration. Typical zero rated projects could be new toilet facilities, extensions, alterations, and the movement and reconstruction of organs. The reconstruction of a roof or valley gutter could be zero rated providing this work is not part of a repair, and for instance a new drainage scheme could qualify providing this is completely separate from any repair work. A copy of the faculty, evidence of church listing, and a copy of the plans must be given to the supplier/contractor on whom the responsibility rests to ensure that the project correctly qualifies for zero rating. It is not possible to recover the VAT on professional fees in relation to the zero rated element of a project.
2.Relief for People with Disabilities
Work specifically for the disabled could include, voice enhancement/loop systems, ramps, improved access, widening doorways, constructing ramps, providing/extending/adapting a washroom or lavatory. These works can be zero rated if supplied to a body of charitable status when the builder/supplier receives an eligibility certificate from the charity – ask the VAT office for leaflet 701/7 for details and a sample certificate.
Contact: VAT National Enquiry Section. Telephone. 0845 0109000
Contact: The Grants Secretary, National Churches Trust. 31 Newbury St, London EC1A 7HU. Phone 020 76006090 Fax 020 77962442
OTHER SOURCES OF FUNDS
LASLETT’S CHARITIES. Laslett’s (Hinton) Charity was created in 1879 and amongst a number of causes specifically provides grants towards the repair and maintenance of Anglican Churches. Grant applications for consideration by the Trustees should be accompanied by a set of accounts for the last three years, details of fundraising activities over this same period, and details of the building project needing funding. (no funds available until 2011)
Contact: I C Pugh/M Barker, Clerk to the Trustees, 4 & 5 Sansome Place, Worcester WR1 1UQ. Telephone 01905 726600
THE HERITAGE LOTTERY FUND / ENGLISH HERITAGE Joint Grant Scheme for Churches and other Places of Worship.
The Joint Grant Scheme has now been extended to include Grade II as well as Grade I and Grade II* Churches. An application pack can be requested for schemes costing between £10,000 and £250,000, and funding priority will be given to urgent high-level structural repairs. The deadline for applications for Grade I & II* churches is June 30th, and for grade II the deadline is 30th September. Your architect must have AABC accreditation.
Contact: The Joint Scheme, English Heritage, West Midlands Region, 112 Colmore Row, Birmingham B3 3AG. Telephone 0121 6256854
THE LANKELLYCHASE FOUNDATION. The Trustees will consider giving grants for the preservation of Grade 1 parish churches. Grant Amount maximum £3,000. Application by letter describing the project and its timescale, the financial need, and other sources of assistance. Enclose annual report and accounts. All applicants receive a response. The Trustees meet quarterly but because there is a waiting list, applications are rarely considered within three months of receipt. The applicant may be asked for further information and advised when to write back.
Contact: The Administrator, The LankellyChase Foundation, 2 The Court, High Street, Harwell, Didcot, Oxfordshire.OX11 0EY.Telephone 01235 820044
THE ALAN EVANS MEMORIAL TRUST. The Trust will consider giving grants for the preservation of religious and secular buildings of historic or architectural interest. Geographical Area UK. No grants for "updating" (ie. installation of modern facilities). Application In writing, outlining the project's history, aims, benefit to local community and breakdown of expenditure. Applications are considered at meetings held three times a year.
Contact: The Alan Evans Memorial Trust. Messrs Coutts & Co, Trustee Department, 440 The Strand, London WC2R 0QS. Telephone 020 77531000
G C GIBSON TRUST. The Trust will consider giving grants for the preservation of religious buildings of historic or architectural interest. Geographical Area UK.Organisations with charitable status and religious establishments only. Grant Amount £1,000 - £5,000. Applicants should write outlining their organisation, the project, and the need for it and should enclose copies of their accounts and any relevant literature(no video tapes). Meetings to consider applications are held annually in December and cheques are distributed to successful applicants in January. The Trust administrators therefore ask that all applications are submitted by October.
Contact: G C Gibson Trust. Touche Ross & Co, Blenheim House, Fitzalan Court, Newport Road, Cardiff CF2 1TS Telephone 029 20481111
IDLEWILD TRUST. The Trust will consider giving grants for the preservation of grade 1 and 2* religious and secular buildings. It will also support projects involving the preservation of their contents, such as furniture and wall paintings and the restoration of organs of historic interest. Geographical Area UK. Organisations with charitable status only. Grant amount £1,000 - £3,000. Application forms and guidelines available on www.idlewildtrust.org.uk. , or by telephoning the contact as detailed below. Trustees meet twice a year, normally May and November. Applications should be submitted eight weeks before the meeting.
Contact: Idlewild Trust,1A Taylors Yard, 67 Alderbrook Rd, London, SW12 8AD. Telephone 020 8772 3155 (Tues or Wed 10am - 4pm)
THE BERNARD SUNLEY CHARITABLE FOUNDATION. The Foundation gives grants to many causes across a broad range of charitable activities. Amongst these are the preservation of religious and secular buildings of historic or architectural interest. Geographical Area UK. Organisations with charitable status only. Amount £1,000 to £2,000 (Funds are at the moment heavily committed.)Application by letter, with audited accounts and project costings. The Foundation notifies successful applicants within four months. It does not inform unsuccessful applicants, but will respond to telephone enquiries two or more months after the application was submitted.
Contact: The Director. The Bernard Sunley Charitable Foundation, 20 Berkley Square, London W1J 6LH. Telephone 020 74082198
GARFIELD WESTON FOUNDATION. The Foundation will consider giving grants for the preservation of religious and secular buildings of historic or architectural interest. Amount Varies. Application by letter, which should contain, a synopsis of the proposed project, and details of who will benefit. Enclose a copy the most recent report and audited accounts, the project’s financial plan and information about current and proposed fundraising. Provide details of the history of the church along with a photo, the number of people who use the church and details of any community groups who use the facilities. There is no deadline for applications, which are normally processed within three months of receipt. All applicants are notified of the outcome by letter.
Contact: The Administrator, Garfield Weston Foundation, Weston Centre, 10 Grosvenor Street, London. W1K 4QY. Telephone 020 73996565
THE COUNCIL FOR THE CARE OF CHURCHES. The CCC is able through its eight specialist committees to offer expert advice on conservation matters. They also administer grants from charitable foundations for the care and conservation of historic church furnishings and works of art and in 1999 awarded grants totalling £200,000. The Pilgrim Trust are now channelling their church grants through CCC which will increase to £400,000 the sum available against their established criteria for work to stained glass, organs, bells, clocks, sculpture, wall-paintings, paintings on canvas and wood, books, textiles and other works of art in churches and churchyards.
Send details and a clear colour photograph for initial evaluation and an application form will be sent to cover applications meeting the grant criteria.
The CCC are also administering The Wolfson Foundation grants for the repair of Grade 1 and 2* churches. Application by letter, which should contain a brief outline of the project, including information on the heritage value of the building or church. Enclose a recent photograph, the envisaged benefits and costs, and a copy of the organisation's most recent audited accounts. Applications must be made by the middle of March or the middle of September to be considered at the trustees meeting in June or December.
Contact: Conservation Officer, Council for the Care of Churches, 5th Floor, Church House,Great Smith St, London SW1P 3NZ.Telephone 020 78981000
THE OWEN FAMILY TRUST. Grants are available for the preservation of Christian and secular historic buildings. Geographical Area West Midlands and North Wales. Grant Amount £500 to £25,000. Application by letter describing the project. Applications are not acknowledged unless a stamped addressed envelope is enclosed. Meetings are held quarterly. It may take up to six months to process an application. Unsuccessful applicants are not notified.
Contact A D Owen. The Owen Family Trust, Mill Dam House, Mill Lane, Aldridge, Walsall WS9 0NB. Telephone n/a
THE HEADLEY TRUST. (Part of the Sainsbury Family Charitable Trusts). This Trust gives grants throughout the country for church repairs, particularly for churches in small rural areas showing signs of real growth. Send three years accounts, a parish profile, and details of the project for which the funds are required.
Contact: The Director, The Headley Trust, Allington House, 150 Victoria St, London SW1E 5AE. Tel 020 74100330
THE SHARPE TRUST. This trust provides small grants for work involving church bells. Send your application and details to the grant secretary.
Contact: The Grant Secretary, Miss M Bliss, The Old Bakehouse, Beech Pike, Elkstone, Cheltenham, GL53 9PL. Telephone 01285 821232
DIOCESE OF WORCESTER SITES AND BUILDINGS FUND. This fund is administered by the Diocesan Secretary on behalf of the Diocesan Trustees, and offers loans with a maximum repayment period of five years. The amount of the loan will not exceed 50% of the cost of the work and is normally limited to a maximum of £10,000, although in exceptional circumstances a larger sum can be provided. The loan is interest free for the first two years with a charge of 2% in year three on the outstanding balance, 4% in year four, and 6% in year five. Loan applications will be considered from parishes to help meet the cost of repairs to the fabric of their churches. Repairs are defined as major items of maintenance of the structure of the fabric of the building, and can cover heating, lighting and decoration. This does not extend to the repair or replacement of bells or necessarily to all organs.
Contact: R Higham, Diocesan Secretary, The Old Palace, Deansway, Worcester, WR1 2JE. Telephone 01905 20537.
LANDFILL TAX GRANT’S SCHEME. Essentially all churches within the Worcester Diocese are qualified to receive landfill credits for fabric repairs, although priority is given to environmental projects. The project has to be approved by Entrust, the government body controlling the scheme, and a vital piece of the jigsaw is to get a commitment to your project from a local Landfill Operator. Applications have to be made through an Environmental Body which means that you either have to enrol your PCC (£100 fee), or use one of the existing EBs who act as enablers. The grant scheme is controlled by Entrust and an information pack can be obtained either from website - www.entrust.org.uk - or from
Contact: Entrust Wales and West Office, Suite 6, St Fagan’s House, 5-9 St Fagans St, Caerphilly, CF83 1FZ, Telephone 01222 869492, Fax 01222 865064
Severn Waste Environmental Fund (Landfill Tax Grants Scheme) The fund is managed by “Welcome to our Future” (Local Agenda 21), a community owned charitable company covering Herefordshire and Worcestershire. Projects can be considered for grants providing that they meet the Entrust criteria. It is essential to be able to demonstrate sustainability, a substantial community benefit, and full public access for the foreseeable future. Qualifying projects must be for additional/enhanced community facilities – church fabric repairs are excluded. Grants between £1,000 and £10,000.
Contact: Bill Richardson, Scheme Manager, SWEF, 141 Church St, Malvern, Worcs. WR14 2AN. Tel: 01684-577001. Email: SevernwasteFund@aol.
Wren. If your church is within 10 miles of the landfill site at Rowley Regis you should contact Wren, who are an environmental body, and they allocate the landfill credits of the Waste Recycling Group Ltd. Grants of between £2,000 and £50,000 are available for projects with community benefit, and for church repair projects the normal maximum is £7,500. A funding opportunity for churches in Dudley MBC, and Sandwell MBC
Contact: Wren at 01953-714111 or visit their website www.wren.org.uk
ACCESS AND INVOLVEMENT – Disability Discrimination Act - HERITAGE LOTTERY FUND. For projects of less than £100,000, grants of between £5,000 and £50,000 are available. No minimum partnership funding is needed. To qualify for funding from HLF, applicants will have to show that they meet Heritage Lottery Fund priorities and have already reasonably complied with the DDA requirements for public access, within their own resources. Contact: Chris Tomlin ,Development Manager, Heritage Lottery Fund, Bank House, Cherry Street, Birmingham, B2 5AL. Tel. 0121 616 6870
VAT ADVICE.
1.Listed Churches
(a) On 22nd March 2006 the chancellor extended the VAT rebate scheme to cover all repair work, professional fees, and fixtures and fittings for listed places of worship. The scheme, with the grant covering all VAT levied, has been extended to 31st March 2011. Retain original copies of all receipted repair invoices and contact the following address for a grant application form.
Contact: Listed Places of Worship Grant Scheme, PO Box 609, Newport, South Wales, NP10 8QD.(www.lpwscheme.org.uk). 0845 6015945
(b)Approved alterations to listed churches are zero rated for VAT, providing that the work is not for the purpose of repair, maintenance, or restoration. Typical zero rated projects could be new toilet facilities, extensions, alterations, and the movement and reconstruction of organs. The reconstruction of a roof or valley gutter could be zero rated providing this work is not part of a repair, and for instance a new drainage scheme could qualify providing this is completely separate from any repair work. A copy of the faculty, evidence of church listing, and a copy of the plans must be given to the supplier/contractor on whom the responsibility rests to ensure that the project correctly qualifies for zero rating. It is not possible to recover the VAT on professional fees in relation to the zero rated element of a project.
2.Relief for People with Disabilities
Work specifically for the disabled could include, voice enhancement/loop systems, ramps, improved access, widening doorways, constructing ramps, providing/extending/adapting a washroom or lavatory. These works can be zero rated if supplied to a body of charitable status when the builder/supplier receives an eligibility certificate from the charity – ask the VAT office for leaflet 701/7 for details and a sample certificate.
Contact: VAT National Enquiry Section. Telephone. 0845 0109000
This page revised on 17 August 2007
