The minimum value of invoices excluding VAT for any one claim to the scheme is £1,000. An application may comprise a number of smaller invoices, but each claim must apply to works that are eligible under the scheme and together be over £1000 excluding VAT.
You can also submit one claim in any 12-month period that is less than £1,000 excluding VAT, but more than £500.
Work must be carried out by a VAT registered contractor. You should check that the contractor is registered for VAT by asking for their VAT registration number, which must be shown on the invoice.
Invoices must be under 12 months old from the date of issue to the date the grant claim is received. You must have paid your VAT invoices before making an application.
Invoices for final payments where money has been retained until an agreed period after completion of the works can be included. You should provide invoices or other evidence that the work was eligible at the time it was carried out.
If you’re applying for work on more than one building, each will have a unique identification number and will need a separate application.
Where a claim includes an invoice relating to both eligible and ineligible buildings or works, the split must be declared on either the invoice or in column 4 of question 23.
We won’t pay claims where the cost of VAT has been covered by an insurance company or any insurance excess you’ve paid. Where some costs have been covered by insurance, invoices must not be addressed to the insurance company.
Original, photocopied or scanned invoices from the contractor certifying that the VAT has been paid must be included with your application.
If you are including photocopied or scanned invoices, you’ll need to sign a confirmation on the application form that they are true copies and that the originals will be made available if the claim is audited.
If your claim is audited, you’ll need to provide us with the original invoices. If you’ve lost the originals, you’ll need to send us copies marked as true and certified, signed and dated by the contractor.
If you make an application for work where a grant, including VAT, has been paid from:
you’ll need to pay the relevant proportion of the grant received from the Listed Places of Worship Grant Scheme back to the statutory agencies, unless the original grant was already adjusted to take account of the Listed Places of Worship Grant Scheme.
As a signatory, you will be asked to certify that the place of worship will make the repayments due. Details of these applications will be provided to the relevant grant awarding agencies.
If you’re submitting a first application for a contract of works, you must supply us with the associated tender document, which may also be referred to as a priced Specification of Works or Bill of Quantities.
This document should detail the works being carried out with associated costs. We’ll review the supporting documentation and calculate the eligible percentage of the overall contract. This percentage will then be applied to any relevant eligible professional fees.
Invoices for professional fees cannot be over 12 months old. However, it is not the case that invoices for professional fees will only be paid when accompanied by another invoice to show that associated eligible work has been undertaken.
To claim for professional fees where work has not been carried out you must have documentation that shows a strong commitment to the work starting within the next 12 months, such as a dated schedule of work or a contract with the contractor who will be doing the work. We can’t process any claims where you’re not in this position. If, however, some work starts in the next 12 months or you’re able to provide supporting documentation you can re-submit the claim for the professional fees.
