Information about VAT on church repairs, fuel and power.
VAT on church repairs
VAT can be recovered on many repairs and alterations to listed church buildings.
For more detailed information on the Listed Places of Worship Grant Scheme including information on what can be claimed, a step by step process on how to make a claim and details regarding the pro rata system in place for claims, please visit the following website:
Alternatively you can call them on 0845 013 6601
Advice from HM Revenue & Customs on zero-rating approved alterations to protected buildings.
Notice 708 (External link)
Check your bills for VAT on Fuel and Power
It has recently come to our attention that Anglia Farmers (Affinity Ltd) changed supplier contracts at the beginning of October 2018 and at which time the VAT rate automatically reverted to 20% unless a new VAT declaration was completed.
If you have such a contract, please check your bill for your church. The VAT declaration forms are shown below and you will need to choose the one relating to your new supplier and return the completed form to The AF Group, Honingham Thorpe, Colton, Norwich, Norfolk NR9 5BZ.
Charges for the supply of fuel and power are subject to a reduced rate of 5%, provided that any business activities of the church, eg admission to premises for a charge or the letting of church buildings, represent no more than 40% of the total usage of the building. Where business use is 40% or more, supplies are apportioned, e.g. business use is 55% then 45% of the fuel can be supplied at the 5% rate and the remainder at the standard rate.
Also, the 5% rate is applicable on a de minimis basis where the supplies do not exceed 2,300 litres of fuel oil, gas oil, or kerosene, or 1,000 kwh of electricity per month.
Regardless of your supplier, If you are being charged the incorrect rate, contact them as soon as possible, also request that they amend past bills.