Can churches get zero-rating for work carried out on them?

I recently had a call asking whether it would be possible to get renovation work on a church zero-rated. The caller had already asked H M Revenue & Customs (HMRC) about this and been told that unless the church was a listed building they would have to pay VAT. I agree with this advice with the only caveat that you have to look at each case individually, and take into account the individual circumstances of the matter in hand.

Although there would be a need to pay the suppliers of the renovation services VAT on their charges it is possible that the church could get back a sum equivalent to the VAT from the Listed Places of Worship Grant Scheme. If you are involved with a Church and it is considering expending money on repairs and maintenance, provided the Church is a listed building, you should be able to take advantage of this scheme.

You can find out more from:

www.lpwscheme.org.uk

0845 601 5945

Listed Place of Worship Grant Scheme
PO Box 609
Newport
NP10 8QD

Related posts:

1. Sponsorship – can it be zero-rated as charity advertising?
2. Are you renovating residential properties?
3. VAT Notes 4 issued by HMRC