ARTICLE · 10 OCTOBER 2012

VAT Update

Smith & Williamson

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In the March 2012 Budget, the Government announced the withdrawal of the VAT zero-rating for approved alterations to listed buildings with effect from 1 October 2012.

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Ian Mullen

A round-up of topical VAT issues affecting the charity sector

Places of worship grant scheme extended

In the March 2012 Budget, the Government announced the withdrawal of the VAT zero-rating for approved alterations to listed buildings with effect from 1 October 2012.

At that time, the Government also announced that it would extend the grant scheme offered by the department of culture, media and sport (DCMS) to incorporate approved alterations to listed places of worship to mitigate the removal of the zero-rating.

Under the extended scheme, grants may be claimed towards the VAT paid on the approved alterations. The existing scheme will also be simplified so that the same eligibility conditions apply for both approved alterations, and repairs and maintenance.

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