The Government announced in the Budget in March that the 0 rate of VAT for approved alterations to listed buildings would be withdrawn, with effect from 1 October 2012. However, at the same time it was announced that the LPW Grant scheme would be extended to cover approved alterations of listed places of worship.
Following consultation with faith and heritage organisations, the scheme will remain largely the same to ensure it is as easy as possible to use.
Some restrictions will be lifted, however, including those on repairs to kitchens and toilets, and there will be additions, including the installation of security and forensic systems to prevent crime.
To improve cash flow for places of worship, the scheme will also return to a system of monthly payments.
The extended scheme will come into effect on 1 October to coincide with the VAT changes. In the meantime the current rules and criteria will continue to apply.
Detailed guidance and new applications forms will be available on the LPW scheme website in September 2012.