VAT Reliefs

There are various reliefs from VAT available to churches through their charitable status.  Some of which require you to notify the supplier before payment so that they issue you with the correct invoice showing the VAT relief.

Some of the reliefs available are:

• Advertising and offering envelopes
• Aids for the disabled
• Fuel and Power - reduced rate of 5%
• Energy saving materials
• Construction

Full details are explained in the ACAT guide, if you are not a member please contact us for details in joining.  You can also refer to the relevant HMRC notices.

Listed Places of Worship Grant Scheme

This scheme now makes grants towards the VAT incurred in making repairs and carrying out necessary alterations to listed buildings mainly used for public worship.

It is operated by The Department for Culture, Media and Sport.  Full details can be found at their website.

VAT Guidance Notes

VAT notice 708 Buildings and Construction downloadable from HMRC