If your Church has charitable status (and most do either in their own right or as part of their denomination) you may be able to save VAT on building work.
In some instances the goods or services provided by your building contractor will be zero rated, a reputable builder, such as one recommended by your Diocesan Advisory Council (D.A.C) will be able to tell you which items this applies to.
If your Church is a listed building you will be able to claim back the VAT element of your building costs and since April 2006 the VAT element of your architect’s fees can also be reclaimed. This can be done through the Listed Places of Worship Grant Scheme. (For more information visit their web site at www.lpwscheme.org.uk)
However, you will not be able to reclaim VAT on the installation of a lift or a stair lift for general use. This also applies to the installation of a loop system as it must be for the specific use of one individual or a series of individual within the charities care e.g a Care Home environment. (For more information visit the Inland Revenue web site at www.hmrc.gov.uk)
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For more details go to Her Majesty's Customs and Excise website, http://www.hmce.gov.uk/ the documents concerning charities and provision for disabled people are 701/1 (note that this is in two parts) and 701 /7.
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