DCMS has responsibility for the ecclesiastical built heritage. It manages the contractors who administer the Listed Places of Worship Grant Scheme and sponsors the Churches Conservation Trust (CCT).
Listed Places of Worship Grant Scheme
The Government has made proposals to the European Commission for a reduced VAT rate of 5% for repairs to listed places of worship, and is currently negotiating with our European partners on a review of the EU rules governing VAT reduced rates with the aim of achieving a reduced VAT rate for repairs and maintenance to listed places of worship.
As an interim measure, the Government has introduced a grant scheme which applies to eligible works carried out on listed places of worship since 1 April 2001. The Chancellor of the Exchequer announced in the Budget on 17 March 2004 that, with effect from 1 April 2004, listed places of worship will be able to claim from this grant scheme the full amount of VAT paid on eligible works carried out on and after 1 April 2004. Claims for eligible works carried out between 1 April 2001 and 31 March 2004 will continue to receive the difference between 5% and the actual amount of VAT paid.
The Churches Conservation Trust (CCT)
The CCT was set up under ecclesiastical law in 1969 to preserve churches no longer needed for regular worship but which are of architectural, historical or archaeological importance. Their responsibilities are to hold, maintain and repair the churches vested in their care, of which there are currently just over 300. The CCT is grant funded by DCMS to help towards the repair and presentation of their churches.
For further information please visit the website: The Churches Conservation Trust.
