Memorials Grant Scheme
Eligibility Checklist
Claim Payment
Application Form - Download
Completion of the Application Form
Application Checklist
Useful Contacts
Guidance Notes - Download


Section 1 - Memorial Details

Q1: Is the memorial a structure ?

To be termed a structure, the memorial must be capable of construction and maintenance/renovation. It must be solely for the purpose of commemoration. Any memorial having a dual purpose (i.e. book, seat/bench) is ineligible.

Q2: Is the memorial situated in the UK/Overseas ?

Some memorials are located overseas (e.g. World War Memorials). Provided all other criteria are met, and UK VAT has been incurred, these are acceptable under the scheme.

Q3: Please provide exact details of where the memorial is currently located.

Memorials must be located in areas to which the public has access for at least 30 hours per week. Please clarify the exact location (i.e. park, cemetery, building).

Q4: If claiming for maintenance or repair, when was the memorial erected ?

Please confirm when the memorial was erected, and whether the structure was originally built as a memorial.

Q5: Does the memorial have at least 30 hours public access per week ?

Only memorials that have a minimum of 30 hours per week are eligible under the scheme. No distinction is made whether the access is free or fee paid, and access by means of obtaining a key from a keyholder is also eligible.

Private charity memorials that exist behind closed doors (e.g. statues in schools or in non-public areas of other civic buildings) are not eligible under the scheme.

Q8: Does the memorial bear a commemorative inscription ? Please provide details.

Full commemorative inscription to be entered.

Section 2 - Responsibility

Q9: Who is responsible for the memorial - Registered charity or faith group?

The scheme is restricted to charities and faith groups excepted from registering as charities. The upkeep of many public memorials, falls to local authorities, but as VAT is not incurred, expenditure by local authorities is ineligible under the scheme.

Charity details must be provided in full to verify registration status. Faith group applicants must be formally constituted.

Church groups are reminded of the need to obtain faculty, or relevant denominational consent where applicable, in respect of works involving memorials within a church or churchyard.

Section 3 - Your Claim

Q16: Please give a brief description of the work.

If full details are not provided on the invoice, please complete this area of the application. If neither the invoice, nor question 16 detail the works, the application will be delayed, and possibly returned. We are not able to refer back to previous applications; each claim is treated in isolation.

Q17: Please provide dates for the works being claimed.

Only works after 16 March 2005 are eligible under the scheme. If the invoice submitted relates to works started prior to 16 March 2005, this must be declared on the application. Only VAT paid on the element of work carried out since 16 March 2005 will be refunded through this scheme.

Q18: Was the work carried out by a VAT registered contractor ?

Only works by VAT registered contractors are eligible. Materials alone are not acceptable. The invoice must bear the VAT registration number of the contractor.

Q19: Has the organisation with legal responsibility for the works agreed a reduced effective rate of VAT ?

Where an organisation is able to partially reclaim VAT from HM Revenue & Customs, only the irrecoverable VAT can be reclaimed through this scheme. The percentage applicable to this scheme must be made clear on the application. In these instances, claims should only be submitted when the relevant rates have been agreed with HMRC.

Q22: Table for recording invoice

Inv No/Ref Net amount VAT % % of eligible works Amount
Contractors invoice number / reference Amount exclusive of VAT For the majority, this will be 20%.

Where VAT is reclaimable from HMRC, the % entered here should be only the irrecoverable percentage (i.e. 55% x 0.20% = 11%)

This relates solely to the works, not the amount of VAT paid. (i.e. fully eligible works would be 100%)

For invoices covering works before and after 16th March 2005, provide the percentage of eligible works incurred after this date.

Amount requested from the scheme

Section 4 - Your Payment Details

Full details must be entered.

BANKS: this must include the name of the bank, sort code, account name and account number, which MUST be no longer than 8 digits.

BUILDING SOCIETIES: this must include the name of the building society, sort code, account name, Roll number and account number, which MUST be no longer than 8 digits.

Section 5 - Contact/Remittance Details

The person specified as the contact will be the individual to whom the payment remittance and original paperwork is returned. This will also be the person to whom queries will be addressed. As we are unable to discuss works with a third party, the contact must be fully conversant with the application and the works.

In case of queries, we will make two attempts to contact you by telephone/email. If we are unable to successfully resolve the query during these calls, the application will be returned for further completion.

Section 6 - Declaration

The signatory can be anyone that holds a position within the organisation responsible for the memorial.


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LPW Scheme
Contact Information
Topmark (MGS)
Davies Group,2nd Floor,
The Forsyth Building, 5 Renfield Street,
G2 5EZ,
United Kingdom
Tel: 0845 013 6601
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