* IMPORTANT NOTICES * 15% VAT RATE As a result of the recent announcement by the Chancellor of the Exchequer regarding a temporary reduction in VAT rate to 15%, all claimants should be aware that when submitting invoices that include works before and after 1st December, they should ensure that the split rate of VAT is clearly demonstrated on the invoice. Any grants relating to this period will be paid at the VAT rate incurred. If you have any queries regarding this matter, please contact the LPW Helpdesk for further advice.

An interim grant scheme which returns, in grant aid, all or part of the actual amount spent on VAT on eligible repairs to listed places of worship. The Scheme is currently due to continue until the end of March 2011.

In order to be considered for grant aid, all places of worship must be listed with the relevant statutory listing agency, must be solely or principally used for public religious worship and must hold at least 6 public religious services per annum. The works must be repair or maintenance of the fabric, repairs to certain fixtures, and associated professional fees. The minimum value for each application is £1,000 excluding VAT.

For a schedule of eligible and ineligible works, please refer to 'Step 3 -Eligible Expenditure'. If the works you intend to claim do not appear on this list, or you would like further clarification on any aspect of the scheme, please contact the LPW Helpline on 0845 601 5945.

The amount of VAT returned is determined by the date of the repair works:

• Eligible works carried out between 1st April 2001 and 31st March 2004, will receive the difference between 5% and the actual amount of VAT paid.
• Eligible works carried out on or after 1st April 2004 can reclaim the full amount of VAT paid.

Introduction
This guidance is designed to help you in completing your application. Please read this carefully before completing the application form. If you require further assistance then please speak to one of our operators on 0845 601 5945. Calls will be charged at the local rate.

We will hold some of the information you give on computer. We will use this information to process applications and grants and to produce statistics. Some of this information may be shared with other grantproviding organisations such as English Heritage, the Heritage Lottery Fund, other relevant Lottery distributors and devolved administration heritage agencies, Cadw, Historic Scotland and Northern Ireland Environment Agency to avoid the possibility of duplicate payments
being made.