Written question asked by Lord Morris of Manchester (Labour), in the House of Lords. It was answered by Baroness Rawlings (Conservative) on Wednesday, 2 November 2011.

War Memorials

Question: To ask Her Majesty’s Government whether VAT can be recovered on the construction of war memorials in order that public donations for such works are put directly toward the cost of building the memorial, in the light of the case of the proposal to build a Bomber Command memorial.

Answer: There is no zero-rate VAT for the construction of memorials. However, the cost of VAT incurred by charities and faith groups in the construction, renovation and maintenance of memorials, can be reclaimed through the Department for Culture, Media and Sport's Memorial Grant Scheme, subject to the claims meeting the published eligibility criteria. From 2011-12 onwards, the Memorial Grant Scheme has a fixed annual budget of approximately £0.5 million.

Secondary information

Type: Written question
Reference: 12379; 731 c274WA
Session: 2010-12
Related items: War Memorials
Thursday, 1 December 2011
Written questions
House of Lords
Subjects: Construction Tax allowances VAT War memorials
Link: View this Written question on www.publications.parliament.uk