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THE MEMORIALS GRANT SCHEME
The scheme:
- applies only to charities and religious groups exempted
from registering as charities;
- applies only to the construction, renovation and maintenance
of memorials;
- applies solely to structures;
- applies only to memorials bearing an inscription or plaque
commemorating a person, animal or event;
- applies only to memorials that have at least 30 hours
public access per week, even if there is
an entrance charge involved, or a key needs to be obtained
from a keyholder;
- applies to memorials both in the UK and overseas on which
UK VAT has been incurred;
- covers work on or after 16th March 2005;
- only accepts applications made in arrears.
For eligible works carried out on or after 16th March
2005, the scheme returns the full amount of VAT paid.
For Guidance on eligible works, please refer to Eligibility
Checklist, or contact the scheme Helpdesk on 0845 600 6430.
CHARITIES / RELIGIOUS
GROUPS
The scheme is restricted to charities and religious groups
exempted from registering as charities.
Full charity registration details must be provided where
applicable. All such applications will be checked against
the charities registration database as part of the checking
procedures. If the details provided cannot be verified, the
application will be returned.
Religious groups exempted from charitable registration must
provide full address details for clarification.
The scheme does not cover private expressions of remembrance,
such as gravestones or mausolea.
STRUCTURES
The scheme is restricted to structures. This includes traditional
memorials such as stone crosses, monoliths and statues, as
well as plaques fixed to buildings.
Any memorial that does not require construction (e.g. book,
portrait), or is intangible (e.g. theatrical or musical event)
would not be covered by this scheme.
Structures that have a dual purpose are not eligible under
the scheme (e.g. neither a memorial bench nor a playground
would be covered. Although the primary function may be as
memorials, each has an alternative use, in this example as
seating / play area). Stained glass windows, although dual-purpose,
are eligible.
Also excluded from the scheme are memorial gardens and trees,
which are not structures capable of construction or renovation,
although minor landscaping and planting undertaken in the
course of memorial construction will generally be eligible.
EVIDENCE OF COMMEMORATIVE
PURPOSE
All memorials must bear a commemorative inscription or plaque.
There is no subject matter restriction beyond a requirement
that the memorial commemorates a person or people, an animal
or an event.
Without a plaque or inscription confirming a commemorative
intention, the memorial will not be eligible under the scheme.
PUBLIC ACCESS
Most memorials will be located in areas to which the public
has free access. To guarantee the greatest public benefit,
the memorial must have a minimum 30 hours per week public
access. There is however no restriction regarding ‘free’
public access. Memorials charging admission (e.g. those on
Heritage sites) are also fully eligible to apply, provided
all other conditions of the scheme are met. Memorials will
also be covered where access would involve retrieving a key
from a reasonably accessible keyholder.
OVERSEAS MEMORIALS
Some memorials are constructed in the UK to be erected overseas,
such as on the battlefields of the World Wars. In instances
where these have incurred UK VAT, provided all other conditions
of the scheme are met, these are fully eligible to apply under
the scheme.
APPLICATIONS IN ARREARS
Applications can only be paid where accompanied by a Contractors
original VAT invoice. The invoice must be for works already
completed, and must be fully settled prior to submission under
the scheme.
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