Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL - PDF document

Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant SchemeAPRIL 2013 Table of ContentsIntroduction1The Memorials Grant Scheme2Eligibility Checklist3Claim Payment4Completion of the Application5Application Checklist7Contact Points8 INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as English Heritage,Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 2015and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEME  applies only to charities and faith groupsexcepted from registering as charities;  applies only to the construction, renovation andmaintenance of memorials;  applies solely to structures;  applies only to memorials bearing aninscription or plaque commemorating a person,animal or event;  applies only to memorials that have at least 30hours public access per week, even if there is anentrance charge involved, or a key needs to beobtained from a keyholder;  applies to memorials both in the UK andoverseas on which UK VAT has been incurred;  covers work on or after 16 March 2005;  only accepts applications made in arrears.For further clari“cation on the above points, pleaserefer to Page 2 of this Guidance booklet.For Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Professional fees €Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST ELIGIBLEINELIGIBLE VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, an originalVATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisoriginal documentary evidence. Photocopiedinvoices are not acceptable.Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksAmountContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Up to 10 invoices can be submitted perSection 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the name of the bank, sort code,account name and account number, which MUST be nolonger than 8 digitsBUILDING SOCIETIES: this must include the name ofthe building society, sort code, account name, Roll numberand account number, which MUST be no longer than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 7 APPLICATION CHECKLIST  If the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?  Is the bank account number no longer than  Has the application been signed?  Has the correct person been speci“ed as thecorrespondent?This individual must be able to fully resolve any queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.  Have you completed all questions fully?  Have you enclosed ORIGINAL VATcontractors invoices?  Does the invoice fully detail the works carriedIf it only summarises the works, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukENGLISH HERITAGEHistoric Buildings, Monuments and DesignedTel: 0870 333 1181Email: customers@english-heritage.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukENGLISH HERITAGEHistoric Buildings, Monuments and DesignedTel: 0870 333 1181Email: customers@english-heritage.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS 7 APPLICATION CHECKLISTIf the invoice covers works before and after thetart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as therespondent?This individual must be able to fully resolve any queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed ORIGINAL VATvoices?Does the invoice fully detail the works carriedy summarises the works, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Up to 10 invoices can be submitted perSection 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the name of the bank, sort code,account name and account number, which MUST be nolonger than 8 digitsBUILDING SOCIETIES: this must include the name ofthe building society, sort code, account name, Roll numberand account number, which MUST be no longer than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Professional fees €Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, an originalVATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisoriginal documentary evidence. Photocopiedinvoices are not acceptable.Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as English Heritage,Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 2015and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEMEapplies only to charities and faith groupsxcepted from registering as charities;applies only to the construction, renovation andapplies solely to structures;applies only to memorials bearing aniption or plaque commemorating a person,animal or event;applies only to memorials that have at least 30eek, even if there is anentrance charge involved, or a key needs to beobtained from a keyholder;applies to memorials both in the UK andverseas on which UK VAT has been incurred;covers work on or after 16 March 2005; only accepts applications made in arrears.or further clari“cation on the above points, pleaserefer to Page 2 of this Guidance booklet.For Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. Table of ContentsIntroductionThe Memorials Grant SchemeEligibility ChecklistClaim PaymentCompletion of the ApplicationApplication ChecklistContact Points Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant Scheme 201 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukENGLISH HERITAGEHistoric Buildings, Monuments and DesignedTel: 0870 333 1181Email: customers@english-heritage.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS 7 APPLICATION CHECKLISTIf the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as theThis individual must be able to fully resolve any queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed ORIGINAL VAToices?Does the invoice fully detail the works carriedises the works, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Up to 10 invoices can be submitted perSection 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the name of the bank, sort code,account name and account number, which MUST be nolonger than 8 digitsBUILDING SOCIETIES: this must include the name ofthe building society, sort code, account name, Roll numberand account number, which MUST be no longer than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Professional fees €Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, an originalVATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisoriginal documentary evidence. Photocopiedinvoices are not acceptable.Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as English Heritage,Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 2015and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEMEapplies only to charities and faith groupsexcepted from registering as charities;applies only to the construction, renovation andmaintenance of memorials;y to structures;applies only to memorials bearing antion or plaque commemorating a person,animal or event;applies only to memorials that have at least 30hours public access per week, even if there is anentrance charge involved, or a key needs to beobtained from a keyholder;applies to memorials both in the UK andoverseas on which UK VAT has been incurred;covers work on or after 16 March 2005; only accepts applications made in arrears.ther clari“cation on the above points, pleaserefer to Page 2 of this Guidance booklet.For Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. Table of ContentsIntroductionThe Memorials Grant SchemeEligibility ChecklistClaim PaymentCompletion of the ApplicationApplication ChecklistContact Points Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant Scheme 201 €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, an originalVATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisoriginal documentary evidence. Photocopiedinvoices are not acceptable.Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukENGLISH HERITAGEHistoric Buildings, Monuments and DesignedTel: 0870 333 1181Email: customers@english-heritage.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS 7 APPLICATION CHECKLISTIf the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as thet be able to fully resolve any queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed ORIGINAL VATvoDoes the invoice fully detail the works carriedIf it only summarks, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Up to 10 invoices can be submitted perSection 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the name of the bank, sort code,account name and account number, which MUST be nolonger than 8 digitsBUILDING SOCIETIES: this must include the name ofthe building society, sort code, account name, Roll numberand account number, which MUST be no longer than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, VATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisoriginal documentary evidence. Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as English Heritage,Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 2015and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEMEapplies only to charities and faith groupsexcepted from registering as charities;applies only to the construction, renovation andmaintenance of memorials;applies solely to structures;applies only to memorials bearing aninscripanimal or event;applies only to memorials that have at least 30hours public access per week, even if there is anentrance charge involved, or a key needs to beobtained from a keyholder;applies to memorials both in the UK andoverseas on which UK VAT has been incurred;covers work on or after 16 March 2005; only accepts applications made in arrears.For furher clari“cation on the above points, pleaserefer to Page 2 of this Guidance booklet.For Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. Table of ContentsIntroductionThe Memorials Grant SchemeEligibility ChecklistClaim PaymentCompletion of the ApplicationApplication ChecklistContact Points Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant Scheme 201 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Section 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the name of the bank, sort code,account name and account number, which MUST be nolonger than 8 digitsQ19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Section 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the , sort code,and account number, which MUST be noQ19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukENGLISH HERITAGEHistoric Buildings, Monuments and DesignedTel: 0870 333 1181Email: customers@english-heritage.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS 7 APPLICATION CHECKLISTIf the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as therespondent?y resolve any queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed ORIGINAL VATvoices?he invoice fully detail the works carriedIf it only summarises the wors, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Section 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the , sort code,and account number, which MUST be nolonger than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, VATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisoriginal documentary evidence. Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as English Heritage,Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 2015and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEMEapplies only to charities and faith groupsexcepted from registering as charities;applies only to the construction, renovation andmaintenance of memorials;applies solely to structures;applies only to memorials bearing aninscription or plaqvent;applies only to memorials that have at least 30hours public access per week, even if there is anentrance charge involved, or a key needs to beobtained from a keyholder;applies to memorials both in the UK andoverseas on which UK VAT has been incurred;covers work on or after 16 March 2005; only accepts applications made in arrears.For furti“cation on the above points, pleaserefer to Page 2 of this Guidance booklet.For Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. Table of ContentsIntroductionThe Memorials Grant SchemeEligibility ChecklistClaim PaymentCompletion of the ApplicationApplication ChecklistContact Points Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant Scheme 201 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukENGLISH HERITAGEHistoric Buildings, Monuments and DesignedTel: 0870 333 1181Email: customers@english-heritage.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS 7 APPLICATION CHECKLISTIf the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as therespondent?This individual must be able to fully ry queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed VATvoices?Does the invoice fully detail the works carriedIf it only summarises the works, please entquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Section 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the , sort code,and account number, which MUST be nolonger than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, VATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisoriginal documentary evidence. Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as English Heritage,Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 2015and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEMEapplies only to charities and faith groupsexcepted from registering as charities;applies only to the construction, renovation andmaintenance of memorials;applies solely to structurapplies only to memorials bearing aninscription or plaque commemorating a person,ent;applies only to memorials that have at least 30hours public access per week, even if there is anentrance charge involved, or a key needs to beobtained from a keyholder;applies to memorials both in the UK andoverseas on which UK VAT has been incurred;covers work on or after 16 March 2005; only accepts applications made in arrears.For further clarhe above points, pleaserefer to Page 2 of this Guidance booklet.For Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. Table of ContentsIntroductionThe Memorials Grant SchemeEligibility ChecklistClaim PaymentCompletion of the ApplicationApplication ChecklistContact Points Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant Scheme 201 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukENGLISH HERITAGEHistoric Buildings, Monuments and DesignedTel: 0870 333 1181Email: customers@english-heritage.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS 7 APPLICATION CHECKLISTIf the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as therespondent?This individual must be able to fully resolve any querregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed VATvoices?Does the invoice fully detail the works carriedIf it only summarises the works, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Section 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the , sort code,and account number, which MUST be nolonger than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, VATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisoriginal documentary evidence. Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as English Heritage,Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 2015and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEMEapplies only to charities and faith groupsexcepted from registering as charities;applies only to the construction, renovation andmaintenance of memorials;applies solely to structures;y to memorials bearing aninscription or plaque commemorating a person,animal or evapplies only to memorials that have at least 30hours public access per week, even if therentrance charge involved, or a key needs to beobtained from a keyholder;applies to memorials both in the UK andoverseas on which UK VAT has been incurrcovers work on or after 16 March 2005; only accepts applications made in arrears.For further clari“cation on tve points, pleaserefer to Page 2 of this Guidance booklet.For Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. Table of ContentsIntroductionThe Memorials Grant SchemeEligibility ChecklistClaim PaymentCompletion of the ApplicationApplication ChecklistContact Points Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant Scheme 201 €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, VATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisWhere an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 7 APPLICATION CHECKLISTIf the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as therespondent?This individual must be able to fully resolve any queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed VATDoes the invoice fully detail the works carriedIf it only summarises the works, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukENGHistoric Buildings, Monuments and DesignedTel: 0870 333 1181Email: customers@english-heritage.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS 7 APPLICATION CHECKLISTIf the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as therespondent?This individual must be able to fully resolve any queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed VATvoices?Does the invoice fully detail the works carriedIf it only summarises the works, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Section 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the , sort code,and account number, which MUST be nolonger than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, VATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisdocumentary evidence. Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as English Heritage,Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 2015and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEMEapplies only to charities and faith groupsexcepted from registering as charities;applies only to the construction, renovation andmaintenance of memorials;applies solely to structures;applies only to memorials bearing aninscription or plaque commemorating a person,animal or eventy to memorials that have at least 30hours public access per week, even if there is ange involved, or a key needs to beobtained from a keyholder;applies to memorials both in the UK andoverseas on which UK VAT has been incurred;vers work on or after 16 March 2005; only accepts applications made in arrears.For further clari“cation on the aborefer to Page 2 of this Guidance booklet.For Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. Table of ContentsIntroductionThe Memorials Grant SchemeEligibility ChecklistClaim PaymentCompletion of the ApplicationApplication ChecklistContact Points Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant Scheme 201 8 ANCIENT MONUMTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukHistoric Buildings, Monuments and DesignedTel: 0870 333 1181Email: customers@english-heritage.org.ukLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND VIRONMENT AENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS HISTORICLANDENG 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukHistoric Buildings, Monuments and DesignedTel: 0Email: customers@english-heritage.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS HISTORICLAND 7 APPLICATION CHECKLISTIf the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as therespondent?This individual must be able to fully resolve any queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed VATvoices?Does the invoice fully detail the works carriedIf it only summarises the works, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Section 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the , sort code,and account number, which MUST be nolonger than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, VATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisdocumentary evidence. Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as English Heritage,Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 2015and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEMEapplies only to charities and faith groupsexcepted from registering as charities;applies only to the construction, renovation andmaintenance of memorials;applies solely to structures;applies only to memorials bearing aninscription or plaque commemorating a person,animal or event; to memorials that have at least 30hours public access per week, even if there is anentrance charge involved, or a key needs to beobtained from a keyholder;applies to memorials both in the UK andoverseas on which UK VAT has been incurred;covers work on or after 16 March 2005; only accepts applications made in arrears.For further clari“cation on the abovefer to Page 2 of this Guidance booklet.For Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. Table of ContentsIntroductionThe Memorials Grant SchemeEligibility ChecklistClaim PaymentCompletion of the ApplicationApplication ChecklistContact Points Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant Scheme 201 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukHistoric Buildings, Monuments and DesignedTel: 0Email: customers@.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS HISTORICLAND 7 APPLICATION CHECKLISTIf the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as therespondent?This individual must be able to fully resolve any queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed VATvoices?Does the invoice fully detail the works carriedIf it only summarises the works, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Section 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the , sort code,and account number, which MUST be nolonger than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, VATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisdocumentary evidence. Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as English Heritage,Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 2015and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEMEapplies only to charities and faith groupsexcepted from registering as charities;applies only to the construction, renovation andmaintenance of memorials;applies solely to structures;applies only to memorials bearinscription or plaque commemorating a person,animal or event;applies onlyials that have at least 30hours public access per week, even if there is anentrance charge involved, or a key needs to beobtained from a keyholder;applies to memorials both in the UK andoverseas on which UK VAT has been incurred;covers work on or after 16 March 2005; only accepts applications made in arrears.For further clari“cation on the above points, pleaseer to Page 2 of this Guidance booklet.For Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. Table of ContentsIntroductionThe Memorials Grant SchemeEligibility ChecklistClaim PaymentCompletion of the ApplicationApplication ChecklistContact Points Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant Scheme 201 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukHistoric Buildings, Monuments and DesignedTel: 0Email: customers@.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS HISTORICLAND 7 APPLICATION CHECKLISTIf the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as therespondent?This individual must be able to fully resolve any queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed VATvoices?Does the invoice fully detail the works carriedIf it only summarises the works, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Section 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the , sort code,and account number, which MUST be nolonger than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, VATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisdocumentary evidence. Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 2015and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEMEapplies only to charities and faith groupsexcepted from registering as charities;y to the construction, renovation andmaintenance of memorials;applies solely to structures;applies only to memorials bearing aninscription or plaque commemorating a person,animal or event;applies only to memorials tve at least 30hours public access per week, even if there is anentrance charge involved, or a key needs to beobtained from a keyholder;applies to memorials both in the UK andoverseas on which UK VAT has been incurred;covers work on or after 16 March 2005; only accepts applications made in arrears.For further clari“cation on the above points, pleaserefer to Phis Guidance booklet.For Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. Table of ContentsIntroductionThe Memorials Grant SchemeEligibility ChecklistClaim PaymentCompletion of the ApplicationApplication ChecklistContact Points Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant Scheme 201 8 ANCIENT MONUMENTS SOCIETYSt Ann's Vestry Hall2 Church EntryTel: 020 7236 3934Email: of“ce@ancientmonumentssociety.org.ukwww.ancientmonumentssociety.org.ukCHURCH MONUMENTS SOCIETYEmail: churchmonuments@aol.comwww.churchmonumentssociety.orgWAR MEMORIALS TRUSTThe Conservation Of“cer42a Buckingham Palace RoadTel: 020 7233 7356Email: warmemorials.orgTHE MAUSOLEA AND MONUMENTS TRUST70 Cowcross StreetTel: 020 7608 1441www.mausolea-monuments.org.ukTHE PUBLIC MONUMENTS ANDSCULPTURE ASSOCIATION70 Cowcross StreetTel: 020 7490 5001 (please leave a message)www.pmsa.org.ukHistoric Buildings, Monuments and DesignedTel: 0Email: customers@.org.ukHISTORIC SCOTLANDLongmore HouseSalisbury PlaceEdinburghTel: 0131 6688800CADWPlas CarewUnit 5/7 Cefn CoedParc NantgarwCardiffTel: 01443 336000Email: cadw@wales.gsi.gov.ukNORTHERN IRELAND ENVIRONMENT AGENCYWaterman House5-33 Hill StreetBelfast BTl 2LATel: 02890 543064 CONTACT POINTS HISTORICLAND 7 APPLICATION CHECKLISTIf the invoice covers works before and after thestart of the scheme (16 March 2005), has thisbeen clearly detailed on either the invoice or the application ?Is the bank account number no longer than Has the application been signed?Has the correct person been speci“ed as therespondent?This individual must be able to fully resolve any queriesregarding the application. If necessary, they must obtain theinformation directly from the contractor. The MemorialGrant Scheme will not discuss any aspect of this applicationwith a third party.Have you completed all questions fully?Have you enclosed VATvoices?Does the invoice fully detail the works carriedIf it only summarises the works, please enter the detail inquestion 16. Generic details (e.g. 'various' repairs) are notacceptable.The Memorials Grant Scheme will check each application inisolation. We do not refer back to previous claims. Eachapplication must fully detail the works, even if previousclaims have been made under the same contract. 6 Section 5 …Contact/Remittance DetailsThe person speci“ed as the contact will be the individual towhom the payment remittance and original paperwork isreturned. This will also be the person to whom queries will beaddressed. As we are unable to discuss works with a thirdparty, the contact must be fully conversant with theapplication and the works.In case of queries, we will make two attempts to contact youby telephone/email. If we are unable to successfully resolve thequery during these calls, the application will be returned forfurther completion.Section 6 …DeclarationThe signatory can be anyone that holds a position within theorganisation responsible for the memorial.Inv No/Ref Net amountVAT %% of eligible worksContractorsAmountFor the majority, this will be 20% This relates solely to the Amountinvoice number/exclusive of works, not the amount of requestedreference of VATWhere VAT is reclaimable from VAT paid. (i.e. fullyfrom theHMRC, the % entered here shouldeligible works would be 100%)schemebe only the irrecoverablepercentageFor invoices covering works(i.e. 55% x 0.20% = 11%)before and after 16 March 2005,provide the percentage of eligibleworks incurred after this date. Section 4 …Your Payment DetailsFull details must be entered.BANKS: this must include the , sort code,and account number, which MUST be nolonger than Q19:Has the organisation with legal responsibilityfor the works agreed a reduced effective rateof VAT ?Where an organisation is able to partially reclaim VAT fromHM Revenue & Customs, only the irrecoverable VAT can bereclaimed through this scheme. The percentage applicable tothis scheme must be made clear on the application. In theseinstances, claims should only be submitted when the relevantrates have been agreed with HMRC. Q22:Table for recording invoice 5 APPLICATION FORM GUIDANCESection 2 …ResponsibilityQ9:Who is responsible for the memorial …Registered charity or faith group?The scheme is restricted to charities and faith groups exceptedfrom registering as charities. The upkeep of many publicmemorials, falls to local authorities, but as VAT is notincurred, expenditure by local authorities is ineligible underthe scheme.Charity details must be provided in full to verify registrationstatus. Faith group applicants must be formally constituted.Church groups are reminded of the need to obtain faculty, orrelevant denominational consent where applicable, in respectof works involving memorials within a church or churchyard.Section 3 …Your ClaimQ16:Please give a brief description of the work.If full details are not provided on the invoice, please completethis area of the application. If neither the invoice, norquestion 16 detail the works, the application will be delayed,and possibly returned. We are not able to refer back toprevious applications; each claim is treated in isolation.Q17:Please provide dates for the works beingOnly works after 16 March 2005 are eligible under thescheme. If the invoice submitted relates to works started priorto 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 registeredOnly works by VAT registered contractors are eligible.Materials alone are not acceptable. The invoice must bear theVAT registration number of the contractor.Section 1 …Memorial DetailsQI:Is the memorial a structure?To be termed a structure, the memorial must be capable ofconstruction and maintenance/renovation. It must be solelyfor the purpose of commemoration. Any memorial having adual 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 WarMemorials). Provided all other criteria are met, and UKVAT has been incurred, these are acceptable under the scheme.Q3:Please provide exact details of where thememorial is currently located.Memorials must be located in areas to which the public hasaccess for at least 30 hours per week. Please clarify the exactlocation (i.e. park, cemetery, building).Q4:If claiming for maintenance or repair, whenwas the memorial erected?Please con“rm when the memorial was erected, and whetherthe structure was originally built as a memorial.Q5:Does the memorial have at least 30 hourspublic access per week?Only memorials that have a minimum of 30 hours per weekare eligible under the scheme. No distinction is made whetherthe access is free or fee paid, and access by means of obtaininga 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 civicbuildings) are not eligible under the scheme.Q8:Does the memorial bear a commemorativeinscription? Please provide details.Full commemorative inscription to be entered. 4 CLAIM PAYMENTPayment is quarterly, with settlement being madearound the middle of the month following quarterend. In order for your application to be considered,it must be received by the last working day of thequarter in which you require payment. If any queriesare raised, these must be resolved by the deadlineprovided. If you are unable to resolve the query, orthe claim is not received within the timescales,payment will fall into the following quarter, andapplicable pro rata percentage. There is no exceptionto this rule. The following demonstrates how the pro ratapercentage is calculated. This percentage will beapplied to all invoices within the run, and is notQuarter 2 Pro Rata % Requested Value of Eligible Claims£150,000.00(A)This is the total of all eligible claims during the quarterMGS Budget £125,000.00(B)This is the budget available for the quarterPlus: Carry Over from Previous Quarter£500.00(B)This was the unused amount at the end ofquarter 1Less: Administration Costs…£1,000.00(B)This is the Service Centre costs for administration of the schemeLess: Supplementary Payment run…£50.00(B)This is the amount paid out in the Supplementary Payment run* Plus: Credits to the Grant Scheme£100.00(B)This is the total of all credits to the grant scheme (i.e. BACSrejections)Revised Budget Available for Payment £124,550.00(C)The total budget available for the Allocation quarter …i.e. the sum of all items marked (B)Pro Rata % Applied to all Eligible Claims83.0333%(C) ÷ (A) …This is the pro rata percentagethat will be applied to all invoices The quarterly details will be included on theHomepage of the scheme website in the aboveformat immediately following transmission of eachstandard payment run. The Service Centre will notbe able to advise the expected payment rate prior tocompletion of the payment run. *Supplementary payment runs may be made outsideof the quarterly payment run to repay any claimswhere the “rst payments have been rejected by BACStransfer or to pay on appeals/corrections. Standardclaims will not be paid via Supplementary runs.Where a reduced pro rata percentage has beenapplied to your payment, you cannot reclaim the'lost' element of the invoice. €Stone cross€Monolith€Plaques€Statues€Stained glass windows€Minor landscaping(alongside memorial or in the course of the memorial construction)€Removal of graf“ti€Cleaning€Construction of memorial€Decoration / repainting€Bench / seat€Book€Portrait€Concert / event€Tree€Garden€Memorial buildings (e.g. Library, village hall)€Memorials located in non-public areas of civic €Materials alone (no work completed by VAT contractor)€Grave markers / headstones / mausolea€Memorials without public access ELIGIBILITY CHECKLIST VAT REGISTEREDA VAT registered contractor must carry out theeligible works. Claims cannot be made for materialsalone, they must be incorporated into the fabric by aregistered VAT contractor.You should check whether the contractor isregistered for VAT, by asking for his / her VATregistration number, which must be shown on the invoice.Charities / faith groups that are registered for VAT(because they charge an entrance fee or run businessactivities) and pay a reduced effective rate of VAT,can only claim the amount irrecoverable from HMRevenue & Customs (previously Customs & Excise).Evidence of this agreement must be provided withthe application.VAT INVOICEYou must submit with your application, VATinvoice (or original receipted invoice) from thecontractor. Claims will not be paid without thisdocumentary evidence. Where an invoice covers both eligible and ineligibleworks / memorials, this distinction must be madeclear either on the invoice, or in question 22 of the € 2 CHARITIES / FAITHGROUPSThe scheme is restricted to charities and faith groupsexcepted from registering as charities.Full charity registration details must be providedwhere applicable. All such applications will bechecked against the charities registration database aspart of the checking procedures. If the detailsprovided cannot be veri“ed, the application will bereturned.Faith groups excepted from charitable registrationmust provide full address details for clari“cation.The scheme does not cover private expressions ofremembrance, such as gravestones or mausolea.STRUCTURESThe scheme is restricted to structures. This includestraditional memorials such as stone crosses,monoliths and statues, as well as plaques “xed toAny memorial that does not require construction(e.g. book, portrait), or is intangible (e.g. theatrical ormusical event) would not be covered by this scheme.Structures that have a dual purpose are not eligibleunder the scheme (e.g. neither a memorial bench nora playground would be covered. Although theprimary function may be as memorials, each has analternative use, in this example as seating / playarea). Stained glass windows, although dual-purpose,are eligible.Also excluded from the scheme are memorialgardens and trees, which are not structures capableof construction or renovation, although minorlandscaping and planting undertaken in the courseof memorial construction will generally be eligible.EVIDENCE OF COMMEMORATIVE PURPOSEAll memorials must bear a commemorativeinscription or plaque. There is no subject matterrestriction beyond a requirement that the memorialan event.Without a plaque or inscription con“rming acommemorative intention, the memorial will not beeligible under the scheme.PUBLIC ACCESSMost memorials will be located in areas to which thepublic has free access. To guarantee the greatestpublic bene“t, the memorial must have a minimum30 hours per week public access. There is however norestriction regarding 'free' public access. Memorialscharging admission (e.g. those on Heritage sites) arealso fully eligible to apply, provided all otherconditions of the scheme are met. Memorials willalso be covered where access would involve retrievinga key from a reasonably accessible keyholder.OVERSEAS MEMORIALSSome memorials are constructed in the UK to beerected overseas, such as on the battle“elds of theWorld Wars. In instances where these have incurredUK VAT, provided all other conditions of the schemeare met, these are fully eligible to apply under theAPPLICATIONS IN ARREARSApplications can only be paid where accompanied bya Contractors original VAT invoice. The invoicemust be for works already completed, and must befully settled prior to submission under the scheme. THE MEMORIALS GRANT SCHEME INTRODUCTIONThis guidance is designed to help you in completingyour application. Please read this carefully beforecompleting the application form.If you require furtherassistance, then please speak to one of our operatorson Calls will be charged at thestandard local rate.We will hold some of the information provided oncomputer. This information will be used to processapplications, grants and produce statistics. Some ofthis information may be shared with other grantproviding organisations such as Cadw or Historic Scotland, to avoid the possibility ofduplicate payments being made.BACKGROUNDThe Memorials Grant Scheme makes grants towardsthe VAT incurred by registered charities and faithgroups excepted from registering as charities, in theconstruction, repair and maintenance of publicmemorial structures. The scheme is only valid forthe construction, renovation and maintenance ofmemorials on or after 16 March 2005.The scheme is currently funded until 31 March 201and will operate with an annual budget ofapproximately £0.5million. The precise budget foreach “nancial year will be published on the schemeswebsite each year.Payment will be made once a quarter and the payablerate will depend on the value of the eligible claimsreceived in that quarter, with each claim attracting a pro rata payment. Please refer to the Claim Paymentsection on page 4 for details of the pro rata calculation.The maximum grant payable in response to anyapplication will be 20% of project costs (i.e. themaximum payable will be the full rate of VAT incurredon eligible expenditure). If the total funding is not usedin any quarter, it will be available in the followingquarter, but not transferrable between years. We areprevented by accounting rules from transferring anyyear end excess into the next “nancial year.The scheme is being administered by DCMS for thewhole of the United Kingdom.THE MEMORIALS GRANT SCHEMEapplies only to charities and faith groupsexcepted from registering as charities;applies only to the construction, renovation andmaintenance of memorials;applies solely to structures;applies only to memorials bearing aninscription or plaque commemorating a person,vent;applies only to memorials that havhours public access per week, even if there is anentrance charge involved, or a key needs to beobtained from a keyholder;applies to memorials both in the UK andoverseas on which UK VAT has been incurred;covers work on or after 16 March 2005; only accepts applications made in arrears.For further clari“cation on the above points, pleaserefer to Page 2 of this Guidance bookleor Guidance on eligible works, please refer to page 3,or contact the scheme Helpdesk on 0845 013 6601.0845 013 6601. Table of ContentsIntroductionThe Memorials Grant SchemeEligibility ChecklistClaim PaymentCompletion of the ApplicationApplication ChecklistContact Points Memorials Grant Schemewww.memorialgrant.org.ukPLEASE READ THIS IN FULL BEFORE COMPLETINGYOUR APPLICATIONGuidance to the Memorials Grant Scheme 201