Guidance

Applying for a memorial grant

This scheme gives guidance on how to apply for a grant towards VAT on the construction, repair and maintenance of public memorials.

Summary of grant funding

The Memorial Grant Scheme gives grants towards VAT on the construction, repair and maintenance of public memorial structures, for work which took place on or after 16 March 2005. 

This is a UK-wide grant, available for memorials in any part of the UK (or overseas memorials in some circumstances). The grant scheme is managed by East Midlands Business Ltd on behalf of the Department for Culture, Media and Sport (DCMS).(DCMS).

If you are a registered charity or a faith group ‘excepted’ from registering as a charity, this grant can help you with the cost of works like repairing and cleaning public memorials or installing a new memorial. 

There are conditions on the types of memorial which are eligible, and what the funding can be used for. If your project meets these conditions, you can apply for funding towards the VAT cost of the works. The maximum grant available is the full rate of VAT (20% of project costs).

Funding can only be provided for works that have already taken place. You cannot apply for funding in advance of future works. If the work is ongoing, you can only apply for part-funding for parts of the work which have been completed. 

Use the information below to check if your project is eligible for a memorial grant, and find out how to apply. 

If you have questions about the grant scheme or whether your memorial is eligible, contact the Memorial Grant team for advice.

The deadline for applications to be reviewed in this round of funding is 23:55 on Friday 28 June 2024.

Applications received after this date will be reviewed in the next round of funding. How the funding works

Who can apply

You can apply for a memorial grant if you are a registered charity, or a faith group ‘excepted’ from registering as a charity. Find out more about charity registration or excepted charities.

Local authorities are not eligible to apply for this grant, as they do not incur VAT costs for maintaining public memorials.

You will need to:

Information about your organisation

The application form will ask you whether your organisation is a registered charity or a faith group excepted from registering as a charity. 

You will need to provide evidence so this can be verified. If your organisation’s status cannot be verified, your application will not be accepted.

You will also need to provide bank or building society details. This is the account that the funding will be sent to, if your application is successful. The application will also ask you to confirm that the account is authorised for official expenditure in relation to the memorial.

What you will need

Evidence that you are eligible to apply:

  • For registered charities, this is your charity’s name and registration number, and the date it was registered.
  • For faith groups excepted from registering as charities, this is your organisation’s registered address, and the religion or denomination of your group.

Bank or building society details:

  • bank / building society name (the name of the company, e.g. High Street Bank)
  • account name (the person who holds the account)
  • sort code and account number

Roles and responsibilities

You will need to nominate a contact person to discuss the grant with the Memorial Grant team. You will need to provide their name and contact information. This could be you or someone else in your organisation.

You will also need 2 people to sign the form: the signatory and the counter-signatory.

Contact person

You will need to name a contact on the application form. This is the person who will be contacted by the grants team, and who will receive the payment (if the grant application is successful).

This does not have to be the person who submits the form. However, it should be someone who is familiar with the project, as the grants team can only speak to this person about the works and any funding granted.

You need to provide the contact person’s:

  • name
  • position (for example, their job or volunteer role in the organisation)
  • contact details (address, telephone number and email address)

Signatory and counter-signatory

The signatory is the person who signs the application form. The signatory should be someone from the organisation responsible for the work. This will usually be the charity or faith group that is submitting the application. It could be the same person as the contact person, or someone else from the organisation.

The counter-signatory is someone from the organisation responsible for the memorial. They sign the form to confirm that they agreed to the work and to the application being submitted for the work. This might be a different organisation than the organisation submitting the application form. For example, a charity might do repair work on a memorial which a local organisation is responsible for. The local organisation is the counter-signatory. The counter-signatory may be contacted by the Memorial Grant team to check that they gave permission for the work on the memorial they are responsible for.

Example - contact person, signatory and counter-signatory

A memorial in a churchyard needs to be repaired. The church is responsible for the memorial but a local charity offers to arrange the repair work. 

The charity gets permission from the church faculty for the repairs, and then organises the work and pays the VAT-registered contractor. 

The charity then submits the memorial grant application. In this case, the person who organised the work (‘grants officer’) prepares the application and asks their manager (‘grants manager’) to authorise it.

Roles and responsibilities:

  • the named contact is the grants officer, as the charity organised the work and the grants officer is most familiar with the project
  • the signatory could be the grants officer or the grants manager, as the charity organised the work
  • the counter-signatory is someone who holds a position in the church, as the church is responsible for the memorial

Check if you are registered for VAT

You should also check if your charity or group is registered for VAT with HMRC.HMRC. This could affect the funding you can apply for. Find out more about VAT for charities.

Charities pay a reduced rate of VAT on some goods and services. You do not have to be registered for VAT for this.

However, some charities are registered for VAT.VAT. This means they can also reclaim from HMRC some VAT they are charged, for example on supplies for the charity.

If your charity or faith group is not registered for VAT:

  • you can apply for funding on any VAT charged for eligible costs

If your charity or group is registered for VAT:

1. Check the HMRC guidance on VAT for charities to find out if some or all of the VAT can be reclaimed from HMRC.

  • You can only apply for funding on VAT which can’t be reclaimed from HMRC.
  • Costs which can be reclaimed from HMRC are not eligible for memorial grants, and should not be included in your application.

2. Check if you pay a reduced rate of VAT. This means you have agreed with HMRC to pay an ‘effective rate’ of VAT which is lower than the standard VAT rate.

If you pay a reduced effective rate of VAT, you must include in your application:

  • the reduced rate of VAT you pay
  • evidence that this has been agreed with HMRC (make sure this shows the rate which applies to the works)

Which memorials are eligible

Memorial grants are provided for the construction, repair and maintenance of public memorial structures.

Not all types of memorials are eligible for this grant. To receive funding, the memorial must:

  1. be a public memorial

  2. be a structure or involve construction

  3. have a commemorative purpose

  4. have no other purpose

  5. be accessible to the public

The memorial must meet all of these conditions in order to be eligible for a memorial grant.

An eligible memorial can be located in the UK or overseas, provided UK VAT has been charged for a relevant cost. Find out more about what the funding can be used for.

1. Public memorial

A memorial structure is a physical monument or edifice created to commemorate and honour someone or something of significance. However, not all memorials are public memorials. 

  • A public memorial structure is created to commemorate and honour people, animals, or events of public significance. A public memorial should also be accessible to the public, allowing people to visit, reflect, and pay their respects. (Read more about public access)
  • A private memorial is created to commemorate and honour people, animals or events (or other concepts) of personal significance. This could be a loved one or pet, a group of individuals, or an event or concept that holds personal meaning.

Memorial grants are only available for public memorials. You cannot apply for funding for private memorials or expressions of remembrance, such as grave markers, headstones and mausolea.

Examples - public memorial

Eligible for funding:

  • a war memorial
  • a stone cross or statue commemorating a significant local event 

Not eligible for funding:

  • a private expression of remembrance, such as a bench for a loved one
  • grave markers, headstones and mausolea

2. Type of memorial - structure

Memorial grants can only be used for structural works. This means that only certain types of memorials are eligible. 

You can only apply for funding if the memorial:

  • is a structure (such as a stone cross or obelisk), or
  • involves permanent construction or renovation to a structure (such as adding a plaque to a building)

This scheme is intended for use on permanent, built structures. It does not cover other types of memorials such as books and portraits, or commemorative events (even if construction or renovation is involved).

Examples - structure/construction

Eligible for funding:

  • stone cross (structure)
  • monolith (structure)
  • plaque (permanent construction or renovation to a structure)
  • statue (structure)
  • stained glass window (part of a structure, permanent construction or renovation to a structure)

Not eligible for funding:

  • book (not a structure)
  • portrait (not a structure, memorial is not permanent)
  • concert/event (memorial is not permanent)

Gardens and landscaping

This scheme does not cover memorial gardens and trees, as these are not structures.

However, minor landscaping or planting can be covered where it is part of the construction, repair or maintenance of an eligible memorial.

Read more about what the funding can be used for.

3. Commemorative purpose

To be eligible for memorial grant funding, a memorial must have evidence that its purpose is commemoration.

This means that the memorial must include an inscription or plaque which tells people who or what the memorial commemorates.

The memorial must be dedicated to:

  • a person (or people)
  • an animal (or animals), or
  • an event

The application form will ask you what the inscription or plaque says, as this is evidence of its commemorative purpose. 

Examples - commemorative purpose

Eligible for funding:

  • stone cross with inscription (inscription shows commemorative purpose)
  • plaque attached to a building (plaque shows commemorative purpose)
  • statue or monolith (provided it has a commemorative inscription or plaque)

Not eligible for funding:

  • stone cross, statue or monolith without an inscription or plaque (does not show commemorative purpose)

4. Single purpose

The Memorial Grant Scheme can only provide funding for ‘single-purpose’ memorials. This means the memorial is something intended only for commemoration, and it does not have another purpose. For example, the only purpose of a memorial plaque attached to a building is commemoration.

You cannot apply for memorial grant funding for memorials with another purpose, such as benches. A bench dedicated to someone’s memory has a commemorative purpose, but also has a second purpose - to provide seating.

Stained glass windows are an exception to this condition. Although stained glass windows may have a second purpose (as windows), they are eligible for memorial grant funding.

Examples - single purpose

Eligible for funding:

  • stone cross or obelisk (no other purpose)
  • plaque attached to a building (no other purpose)
  • statue or monolith (provided it has no other purpose)
  • stained glass window (exception)

Not eligible for funding:

  • memorial bench (second purpose)
  • playground (second purpose)
  • building, such as a library (second purpose)

5. Public access

A public memorial should be accessible to the public, allowing people to visit, reflect, and pay their respects. Memorials are only eligible for this grant if the public have access to the memorial for at least 30 hours per week.

In many cases this will mean a site which is open to the public at all times (such as a park or open space), or opens fully to the public for 30 or more hours a week (such as a churchyard or public building). 

However, this does not necessarily require a site to be fully open to the public for all of this time. There will be sufficient public access if members of the public can gain access to the memorial for 30 or more hours a week. 

For example, a memorial could be in an area which is usually locked but a member of the public can request a key, or request for the area to be unlocked. Provided the keyholder is reasonably accessible, this means that there is public access to the memorial. If people can gain access on request during 30 or more hours a week, this is sufficient public access for a memorial grant.

Public access does not have to be free access. Memorials can be eligible if they are located in facilities which charge admission (such as a museum or heritage site). There is sufficient public access if members of the public can access the memorial for 30 or more hours a week, even if a ticket or other fee is required.

Memorials that are not accessible to the public are not eligible for memorial grants. If your memorial is in a place with no public access (such as a statue inside a school or staff-only area of a public building) or which the public can only access occasionally, you cannot apply for memorial grant funding.

Examples - memorials that have sufficient public access:

  • a plaque in a library which is open to the public for 35 hours a week
  • a stone cross in an open public park
  • a stained glass window in a village hall which is usually used for specific events, but which can be opened or a key provided on request
  • a monolith in a local authority building, in an area which the public can visit or ask to access
  • a statue in a museum or heritage site which is open for 40 hours a week, but charges an entrance fee

Examples - memorials that do not have sufficient public access:

  • a stained glass window in an area of a town hall which is closed to the public (such as a conference room or staff-only area) or only opened to the public occasionally
  • a statue in a concert hall which is only open for specific events (less than 30 hours a week) and the public cannot request access at other times
  • a plaque in a garden which is only open to the public for 20 hours a week
  • a monolith in a private building which is not open to the public or where access cannot be requested

What the funding can be used for

The Memorial Grant Scheme gives grants towards VAT on the construction, repair and maintenance of public memorial structures, for work which took place on or after 16 March 2005. 

This includes the construction of new memorials, and the repair and maintenance of existing memorials. 

However, you can only apply for a grant to cover relevant costs. Relevant costs means:

  1. services provided by a contractor
  2. the contractor is registered for VAT
  3. works that have already taken place

You can apply for a grant if only part of the cost is eligible for funding. Find out how to apply for part-funding.

1. Services provided by a contractor

This grant can only be used for services provided by a contractor, such as construction and cleaning. For example, to pay professional fees to a company for repainting or graffiti removal.

You must use a VAT-registeredVAT-registered contractor for the project. Find out how to check if your contractor is registered for VAT.

The cost of materials can be included as part of the supplier’s costs. However you cannot apply for funding for materials alone.

This scheme does not cover memorial gardens and trees, as these are not structures. However, minor landscaping or planting can be covered where it is part of the construction, repair or maintenance of a memorial which is eligible

You can apply for a grant if only part of the cost is eligible for funding. Find out how to apply for part-funding.

Examples - services provided by a contractor:

  • construction of an eligible type of memorial
  • cleaning
  • repairs
  • removal of graffiti
  • repainting or other decoration
  • minor landscaping of areas around a memorial (where it is part of other eligible work)
  • minor landscaping in the course of memorial construction

The cost of materials can be included where this is part of the fees paid to a VAT-registered contractor.

Examples - what you cannot receive funding for:

  • the cost of materials alone (for example, where you wish to do the construction work yourself)
  • minor landscaping of other areas (for example, areas of a park or garden which are not around the memorial itself)
  • major landscaping work

2. Check if your contractor is registered for VAT

This grant can only be used for services provided by a contractor, such as construction or cleaning. For example, to pay professional fees to a company for repainting or graffiti removal.

You must use a VAT-registeredVAT-registered contractor to be eligible for funding. This means they will have a VAT registration number, which should be included on the invoice for the works.

If you intend to put in an application in future, it is best to check that your contractor is registered for VAT before agreeing to any work.

What you should do:

  • Check your contractor is registered by asking for their VAT registration number.
    • A VAT number is a unique 9-digit code issued by HMRC to any business which is registered to pay UK VAT.VAT.
    • If you are unsure, you can check a VAT number is valid
  • Check that the VAT registration number is shown on the invoice.
    • The contractor should give you an invoice which clearly shows their registered VAT number.
    • If you are unsure, ask your contractor to check the VAT number is included and show you where it is.

VAT numbers and invoice numbers

A VAT registration number is not the same as an ‘invoice number’. 

  • A VAT registration number applies to the contractor or organisation, and will be the same on all of their invoices. 
  • An invoice registration number is a unique reference number to identify each invoice.

You will need to provide the contractor’s VAT number and the invoice registration number.

Memorials and services outside the UK 

Memorial grant funding can be used for memorials located overseas, provided UK VAT has been incurred for a relevant cost (such as an overseas memorial constructed in the UK, or transported to the UK for specialist repairs). 

You can also apply for funding if your works include goods or services from overseas, if UK VAT was incurred. For example, if your supplier needs to import materials from overseas, you can apply for funding if UK VAT is incurred at customs.

You can only apply for grants towards the UK VAT costs you have paid. Any parts of the work which did not incur UK VAT are not eligible for funding.

Example - memorial overseas

A memorial intended for a World War 2 battlefield in Europe was constructed in the UK and shipped overseas, but transported to its final location and erected by a local European transport company. 

The suppliers in the UK (construction, transport to Europe) are registered for UK VAT, so this work is eligible for a memorial grant. The European transport company is not registered for UK VAT, so this part of the cost is not eligible for a memorial grant. 

The application should include parts of the work where UK VAT was incurred, but the parts which did not incur UK VAT (the overseas transport company) should not be included.

3. Works already completed

The Memorial Grant Scheme is a VAT reclaim scheme. The funding is intended to cover the costs of VAT you have already paid. 

This means that funding is provided for works that have already taken place. You can claim for work which has taken place in the past, provided it did not take place before 16 March 2005.

You cannot apply for funding in advance of future works.

You can apply for a memorial grant if:

  • The work has already taken place.
    • If some of the work has already taken place but some is ongoing, you may be able to apply for part-funding for the part which has been completed.
  • The work did not take place before 16 March 2005.
  • If some of the work took place before 16 March 2005, you cannot get funding for this part of the work. However, you may be able to apply for part-funding for parts of the work which took place on or after 16 March 2005.

Part-funding (work which includes eligible and ineligible costs)

You can apply for a memorial grant if only part of the cost is eligible for funding. For example, if you are doing work on multiple memorials but only some are eligible, you can put in a claim for part-funding for the eligible memorials. 

You can also put in a claim for part-funding if some of the work you are doing meets the conditions and some does not. For example, if some of the work is ongoing, you can put in a claim for the part which has been completed.

Example - part-funding:

You have contracted a supplier to repair a memorial in a local park and also want to re-plant flowers in the area around the memorial. You decide to commission a landscaping company to re-plant the flowers in the whole park at the same time.

You can put in a claim for the memorial repairs, and minor landscaping of the area around the memorial (re-planting the flowers around the memorial). 

However, the other landscaping costs (for areas not around the memorial) are not eligible for funding, so should not be included in your application.

Part-funding - what you should do:

  • In your application form, you must explain which parts of the cost (which memorials or services, or how much of the cost) you are claiming for.
  • Make sure you can clearly explain which parts of the invoice are relevant to the application.
    • If possible, ask for the eligible and ineligible costs to be separated on the invoice (for example, as separate lines or items).
    • If the costs are combined on the invoice, make sure you explain clearly in the application form which costs you are claiming for and which parts of the invoice are eligible costs

HowApply to apply the scheme

ToBefore applyyou forstart, amake memorialsure grant,that fillyou in have:

You’ll also need:

  • the name and VAT, 526number KB,of 6the pagessupplier