Commentary

V5.162B VAT refunds for listed places of worship and memorials

Part V5 Compliance, enforcement and appeals

V5.162B VAT refunds for listed places of worship and memorials

V5.162B VAT refunds for listed places of worship and memorials

Listed places of worship grant scheme

In the March 2001 Budget, the Chancellor of the Exchequer announced that he was to introduce an interim grant scheme that would return, in grant aid, the difference between 5% and the actual amount spent on VAT on eligible repairs and maintenance to listed places of worship.

It was subsequently announced that, with effect from 1 April 2004, listed places of worship would be able to claim the full amount of VAT paid on eligible works carried out on and after 1 April 2004. Claims for eligible works carried out

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