- Professional fees
- Stone cross
- Stained glass windows
- Minor landscaping (alongside
memorial or in the course of the memorial construction)
- Removal of graffiti
- Construction of memorial
- Decoration / repainting
- Bench / seat
- Concert / event
- Memorial buildings (e.g.
Library, village hall)
- Memorials located in non-public
areas of civic buildings
- Materials alone (no
work completed by VAT contractor)
- Grave markers / headstones
- Memorials without public access
A VAT registered contractor must carry out the eligible works.
Claims cannot be made for materials alone, they must be incorporated
into the fabric by a registered VAT contractor.
You should check whether the contractor is registered for
VAT, by asking for his / her VAT registration number, which
must be shown on the invoice.
Charities / faith groups that are registered for VAT (because
they charge an entrance fee or run business activities) and
pay a reduced effective rate of VAT,
can only claim the amount irrecoverable from HM Revenue &
Customs (previously Customs & Excise). Evidence of this
agreement must be provided with the application.
You must submit with your application, a
VAT invoice (or receipted invoice)
from the contractor. Claims will not be paid without this
Where an invoice covers both eligible and ineligible works
/ memorials, this distinction must be made clear either on
the invoice, or in question 22 of the application.