Department for Culture Media and Sport
The Memorials Grant Scheme was introduced in March 2005 to allow charities and faith groups exempted from registering as charities to claim a grant equivalent to the VAT incurred in undertaking eligible works.
The scheme will continue until 2014/15, with a fixed annual budget of £0.5 million. It has become necessary, however, to remove eligibility in respect of professional fees from 4 January 2011. Eligibility of claims for professional fees depends entirely upon applications being received by 4 January, and not on the date of the works or the invoice. These details have been publicised on the scheme's website (see below) since 7 October.
The scheme applies to statues, monuments and similar constructions. It works alongside the existing zero rate VAT for memorial buildings.
Memorials are eligible only if they satisfy all of the following criteria:.
Minor landscaping and planting undertaken alongside the memorial, or in the course of its construction, may be eligible.