Section E. Support for PCCs and churchwardens
E13. Listed Places of Worship Grant Scheme (LPWGS)
VAT and churches
PCCs have to pay VAT for many goods and services that are supplied to the Church. However for repairs and some associated services the PCC can apply for a grant which makes a payment to the PCC for some or all of the VAT paid. It is called the Listed Places of Worship Grant Scheme.
It is advisable to study all the information on the website before commissioning any building works for a church.
- applies only to repairs, maintenance and alteration works to listed buildings that are used principally as places of worship and listed places of worship owned by or vested in a number of specified organisations which look after redundant places of worship;
- applies to listed places of worship throughout the UK which are included on the public registers of listed buildings kept for England, Scotland, Wales and Northern Ireland;
- applies to listed places of worship of all religions and faith groups;
- only accepts applications made in arrears;
- only accepts claims where invoices are submitted within 12 months of the invoice date,
- only accepts applications where the minimum value of eligible work carried out on any one claim to the scheme is £1,000 (excluding VAT), although there is a limited exception to this rule.
Claimants are expected to ensure that that all other eligible VAT reliefs are sought before seeking a grant under the scheme. Examples of other VAT reliefs that may be available to listed places of worship are also provided on the website.
The crucial thing is for the PCCs to use this grant scheme and ensure the eligible places of worship receive the money which has been set aside to refund the VAT. It is a case of “use it or lose it.”