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


The scheme:

  • applies only to charities and faith groups excepted 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 16 March 2005;
  • only accepts applications made in arrears.

For Guidance on eligible works, please refer to Eligibility Checklist, or contact the scheme Helpdesk on 0845 013 6601.


The scheme is restricted to charities and faith groups excepted 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.

Faith groups excepted from charitable registration must provide full address details for clarification.

The scheme does not cover private expressions of remembrance, such as gravestones or mausolea.


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.


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.


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.


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 can only be paid where accompanied by a Contractors VAT invoice. The invoice must be for works already completed, and must be fully settled prior to submission under the scheme.


Welsh site Welsh Site
bullet point
bullet point
LPW Scheme
Contact Information
Topmark (MGS)
Davies Group,2nd Floor,
The Forsyth Building, 5 Renfield Street,
G2 5EZ,
United Kingdom
Tel: 0845 013 6601
Download Adobe Reader