COMPLETION OF THE APPLICATION FORM
Section 1 - Memorial Details
Q1: Is the memorial a structure
?
To be termed a structure, the memorial must be capable of
construction and maintenance/renovation. It must be solely
for the purpose of commemoration. Any memorial having a dual
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 War Memorials).
Provided all other criteria are met, and UK VAT has been incurred,
these are acceptable under the scheme.
Q3: Please provide exact details
of where the memorial is currently located.
Memorials must be located in areas to which the public has
access for at least 30 hours per week. Please clarify the
exact location (i.e. park, cemetery, building).
Q4: If claiming for maintenance
or repair, when was the memorial erected ?
Please confirm when the memorial was erected, and whether
the structure was originally built as a memorial.
Q5: Does the memorial have at least
30 hours public access per week ?
Only memorials that have a minimum of 30 hours per week are
eligible under the scheme. No distinction is made whether
the access is free or fee paid, and access by means of obtaining
a 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 civic
buildings) are not eligible under the scheme.
Q8: Does the memorial bear a commemorative
inscription ? Please provide details.
Full commemorative inscription to be entered.
Section 2 - Responsibility
Q9: Who is responsible for the
memorial - Registered charity or faith group?
The scheme is restricted to charities and faith groups excepted
from registering as charities. The upkeep of many public memorials,
falls to local authorities, but as VAT is not incurred, expenditure
by local authorities is ineligible under the scheme.
Charity details must be provided in full to verify registration
status. Faith group applicants must be formally constituted.
Church groups are reminded of the need to obtain faculty,
or relevant denominational consent where applicable, in respect
of works involving memorials within a church or churchyard.
Section 3 - Your Claim
Q16: Please give a brief description
of the work.
If full details are not provided on the invoice, please complete
this area of the application. If neither the invoice, nor
question 16 detail the works, the application will be delayed,
and possibly returned. We are not able to refer back to previous
applications; each claim is treated in isolation.
Q17: Please provide dates for the
works being claimed.
Only works after 16 March 2005 are eligible under the scheme.
If the invoice submitted relates to works started prior to
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 registered contractor ?
Only works by VAT registered contractors are eligible. Materials
alone are not acceptable. The invoice must bear the VAT registration
number of the contractor.
Q19: Has the organisation with
legal responsibility for the works agreed a reduced effective
rate of VAT ?
Where an organisation is able to partially reclaim VAT from
HM Revenue & Customs, only the irrecoverable VAT can be
reclaimed through this scheme. The percentage applicable to
this scheme must be made clear on the application. In these
instances, claims should only be submitted when the relevant
rates have been agreed with HMRC.
Q22: Table for recording invoice
| Inv No/Ref |
Net amount |
VAT % |
% of eligible works |
Amount
claimed |
| Contractors invoice number / reference |
Amount exclusive of VAT |
For the majority, this will be
20%.
Where VAT is reclaimable from HMRC, the % entered here
should be only the irrecoverable percentage (i.e. 55%
x 0.20% = 11%) |
This relates solely to the works,
not the amount of VAT paid. (i.e. fully eligible works
would be 100%) For invoices covering works before
and after 16th March 2005, provide the percentage of
eligible works incurred after this date. |
Amount requested from the scheme |
Section 4 - Your Payment Details
Full details must be entered.
BANKS: this must include the name of the bank, sort code,
account name and account number, which MUST
be no longer than 8 digits.
BUILDING SOCIETIES: this must include the name of the building
society, sort code, account name, Roll number and account
number, which MUST be no
longer than 8 digits.
Section 5 - Contact/Remittance Details
The person specified as the contact will be the individual
to whom the payment remittance and original paperwork is returned.
This will also be the person to whom queries will be addressed.
As we are unable to discuss works with a third party, the
contact must be fully conversant with the application and
the works.
In case of queries, we will make two attempts to contact
you by telephone/email. If we are unable to successfully resolve
the query during these calls, the application will be returned
for further completion.
Section 6 - Declaration
The signatory can be anyone that holds a position within
the organisation responsible for the memorial.
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