Altars and communion tables built into or permanently incorporated into the fabric of the building.
Bells, bell ropes and bell frames.
Chancels.
Crypts.
Decoration such as wall paintings, carvings or stonework that are part of the fabric of the building.
Gables
Fonts built into or permanently incorporated into the fabric of the building.
Monuments built into or permanently incorporated into the fabric of the building.
Pipe organs permanently fixed to the structure of the building.
Parapets.
Pews as well as kneelers, cushions and hassocks that are permanently attached to the pew.
Pinnacles.
Purlins.
Rhones.
Transepts.
Turret clocks.
Undercrofts.
Vestries.
Drainage
Drainage within the boundary walls including rainwater, foul water, French drains, trench arches, or soakaways.
Guttering.
Rainwater goods.
External features
Crosses on a place of worship
Flagpoles on a place of worship
Lightning conductors
Roofs
Spires
Towers
Weatherclocks
General building work
Asbestos removal
Bats – repair of damage to the fabric of the building caused by bats and mitigation measures to reduce or prevent damage caused by bats
Cleaning after an eligible repair, maintenance or alteration
Damp treatment
Electrics
Handrails, although some may be eligible for zero-rating if installed to the building to ensure safe access for disabled people
Investigative works/surveys carried out by VAT registered contractors
Locks and hinges
Metal thefts, including replacement of stolen metals, where expenses are not met by an insurance provider
Pests – repair of damage caused to the fabric of building as a result of pests, as well as any pest control when the pest has or is likely to have caused damage
Plumbing including toilets, hand basins and sinks and kitchen facilities.
Preliminaries for eligible works
Replastering
Repointing
Security and forensic systems to prevent crime including burglar alarms, roof alarms, CCTV equipment, forensic marking, physical marking, special fixing, and security lighting
Stone works
Timber related to the fabric of the building
Tree lopping to preserve the fabric of the building
Internal features
Doors
Floors and floor coverings if they are permanent and within the fabric of the building. This includes timber, stone, ceramic, marble or solid floors
Internal railings that are part of the fabric of the building
Kitchens, including:
installation or repair of fitted kitchens and related electrical and plumbing work
fixed items such as water boilers and wall-mounted water heaters
cupboards that are specially-supplied as part of a fitted kitchen and are either fixed to the fabric of the building or form an integrated kitchen facility
Permanently routed heating systems
Showers and baths installed to support facilities for homeless, social and welfare purposes
Stairs
Professional fees for eligible projects (please see additional guidance on the Submitting Invoices page as some exceptions may apply)
