Repair work covered

Architectural features

  • 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 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)

  • Archaeologists
  • Architects
  • Architectural technologists
  • Bat inspectors
  • Conservation advisors
  • Health and safety advisors
  • Planning supervisors
  • Structural engineers
  • Surveyors


  • Windows
  • Window reglazing
  • Window grilles and bars