Repair Work Covered

Repair work covered by the scheme

Architectural features

Drainage

External features

General building work

Internal features

Professional fees for eligible projects (please see additional guidance on the Submitting Invoices page as some exceptions may apply)

Windows

You can view the full list below:

Repair work covered by the scheme

Repair work not covered by the scheme

External features

General building work

Internal features

Professional fees for eligible projects

You can view the full list below:

Repair work not covered by the scheme

Other things you need to know about what is covered

While some of the items in this list reflect the features of Church of England places of worship, the scheme is open to listed places of worship of all denominations and religions.
Costs relating to materials cannot be claimed unless they are supplied as part of eligible work by a VAT registered contractor and supported by the related contractor invoice.
Listed places of worship with their own works departments may be able to claim for VAT costs for materials supplied as part of a broader supply of repair, maintenance or alteration work by their works department if registered for VAT or using a contractor registered for VAT.
Costs incurred for materials for repair works by members of the congregation are ineligible, unless that person is registered for VAT and a VAT invoice is produced.
Where areas of the listed building are adapted to provide space for commercial tenants, the scheme will cover altering the building and providing utilities such as electrics and plumbing), but not the cost of anything specific to the commercial tenant.
Where it is most cost effective to remove installations before fabric work begins, you should provide professional verification in advance so we can check eligibility. We will not make a grant where these steps are not followed.
Where installations need to be moved solely for eligible repair works, we will only pay to reinstate the minimum level of installation required to complete the eligible part of the repair.
We expect that historic material and parts will be retained and reused wherever possible.
Final decisions on what repairs are eligible is at the discretion of DCMS.

VAT and the scheme

Not all building work on a listed place of worship is VAT rated. If your repair work is VAT zero rated, it is not eligible for the scheme.

Zero-rate reliefs

Zero-rated work includes:

Building work for disabled and older people, including ramps, the widening of doorways and passages, and extending or adapting bathrooms. Guidance on what is included is provided on the Reliefs from VAT for disabled and older people (VAT Notice 701/7) GOV.UK page.
The construction and sale of a new building to be used solely for a relevant charitable purpose. Guidance is provided on the Buildings and construction (VAT Notice 708) GOV.UK page.
In some cases, the construction of a new annex to a listed place of worship will be zero-rated for VAT purposes if:
- the annex is intended to be used solely for a relevant charitable use
- the annex is capable of functioning independently from the existing building
- the main access to the annex is not through the existing building or converse

An annex, for the purpose of VAT liability, is attached to a building.

VAT costs from works related to taxable supplies

VAT costs incurred in works that relate directly to taxable supplies are not eligible for the scheme and any such costs should be recovered through the VAT system. Guidance on what is included is provided on the VAT rates on different goods and services GOV.UK page.

Check whether your repair work is covered by the scheme