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).

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.

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:

• provide information about your organisation
• decide who will submit and sign the application
• check whether your organisation is registered for VAT

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.

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.

Check if you are registered for VAT

You should also check if your charity or group is registered for VAT with 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. This means they can also reclaim from HMRC some VAT they are charged, for example on supplies for the charity.

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.

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).

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. 

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.

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.

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-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.

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-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.

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.

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.

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.

Apply to the scheme

Before you start, make sure that you have:

• the name, position and contact details of a signatory and a countersignatory in the organisation

• the registered address of the organisation

• the bank or building society details of the organisation

• details about the memorial, including what type of memorial it is, what it commemorates and where it’s located

You’ll also need:

• the name and VAT number of the supplier

• copies of the invoice(s) for the work to submit with the application

• the total amount of VAT you want to claim

If applicable, make sure you also have the organisation’s:

• charity number and registration date

• proof of agreement with HMRC to pay a reduced effective rate of VAT

You can read our data privacy notice to find out how the information you provide in your application will be used.

Apply now

Other ways to apply

You can also apply by email or post using the PDF version of the application form: Application Form - Memorial Grant Scheme (PDF, 549 KB, 6 pages)

Applying by email

To apply by email, send your completed form and supporting evidence to grants@memorialgrant.org.uk.

Applying by post

To apply by post, send your completed form and supporting evidence to:

Get help with your application

Contact the Memorial Grant team for help with completing the application form or if you have any questions about the scheme or the eligibility of your organisation, memorial or work that was done.

Information you will need

• your charity registration details or faith group’s registered address
• if your organisation pays a reduced rate of VAT, evidence that this was agreed with HMRC
• the contact person’s name, position and contact details
• bank or building society details
• details of the memorial, including the type of memorial and where it is located
• the commemorative text on the plaque or inscription
• dates the work took place
• costs of the work
• contractor name (the name of the person or organisation providing the service) 
• contractor VAT number (read more about VAT numbers)
• invoice registration number(s) (a unique reference number for each invoice)
• copies of the invoice(s) to send with your application

Supporting evidence

You need to provide evidence to support your application. 

All applications should include evidence of the costs you are claiming for. This means that you should include a copy of the invoice(s) you have paid.

Some people may also need to include other evidence. For example, evidence that they pay a reduced rate of VAT.

You can send your evidence by email (for example, you can attach a digital invoice, or scan a copy of a paper invoice) or send paper copies by post.

If you apply by email but can’t attach your evidence, you can send your evidence by post. Make sure you include the name and address of your organisation, so the evidence can be linked to your email application. If you have submitted multiple claims, you should also include the name of the relevant memorial.

What happens next

Your application will be assessed and a decision made on whether you are eligible for grant funding.

Applications are assessed every 3 months. This is because the funding is distributed according to the financial year, with a budget for each ‘quarter’ (3-month period). The quarters are usually April to June (quarter 1), July to September (quarter 2), October to December (quarter 3) and January to March (quarter 4).

Your application will be considered as part of the quarter when it is received. The end of the quarter is the last working day of the quarter. This may be different from the last day of the quarter (for example, if the last day is during the weekend).

At the end of the quarter, all claims received in that 3-month period are assessed, and funding is sent to successful applicants the following month.

If your application is successful, you will be notified by email and told how much funding you will receive. This could be the full amount you applied for, or it could be a different amount if pro rata (proportional) payments are used (read more about how the funding works).

The funding will be sent to the account you provided. You should receive your funding by the end of the month.

If your application is unsuccessful, you will be notified by email. The email will set out the reason why your application was not successful. You can contact the Memorial Grant team for advice on eligibility and future applications.

Help and advice

If you have questions about eligibility or need more information, contact the Memorial Grant team for advice.

You can send an email to grants@memorialgrant.org.uk, or call the helpline to discuss your query.

The helpline is a freephone service. Find out about call charges

Further guidance

Historic England provides information and guidance on historic sites and monuments, including advice on:

• looking after monuments and sites
• looking after memorials
• caring for historic cemetery and graveyard monuments

Data privacy notice

Who is collecting my data?

The Department for Culture, Media & Sport (DCMS) helps to drive growth, enrich lives and promote Britain abroad.

We protect and promote our cultural and artistic heritage and help businesses and communities to grow by investing in innovation and highlighting Britain as a fantastic place to visit. We help to give the UK a unique advantage on the global stage, striving for economic success.

DCMS is responsible for delivering the Memorial Grant Scheme. DCMS has commissioned a third party, East Midland Business Ltd. (EMB), to administer the scheme on our behalf. This means EMB will be collecting your personal data on behalf of DCMS. 

DCMS is the Controller and EMB is acting as a ‘Data Processor’  for the personal information collected as part of this Scheme. 

Purpose of this Privacy Notice

This notice is provided to meet our legal obligations as set out in Articles 13 and 14 of UK General Data Protection Regulation (UK GDPR) and the Data Protection Act 2018 (DPA). 

The Department for Culture, Media & Sport’s personal information charter explains how we deal with your information. It also explains how you can ask to view, change or remove your information from our records.

What personal data is

Personal data is any information relating to an identified or identifiable natural living person, otherwise known as a ‘data subject’. 

The personal data we collect

Most of the personal information we collect and process is provided to us directly by you. This includes:

• your name 
• your contact details, including your telephone number and email address
• information relating to the organisation that you represent to allow us to process your application, including denomination if applying on behalf of a faith group
• Information on how you use this website. This includes IP address and analytical cookies.

How we will use your data

We use your personal information to enable us to carry out our functions as a government department, in relation to the delivery of this scheme. This includes: 

• administering the Memorial Grant Scheme
• processing applications 
• issuing grant payments
• contacting you about your application or your experience of the application process if necessary

The legal basis for processing your data

To process this personal data, our legal reason for collecting or processing this data is: 

Article 6(1) it is necessary to perform a public task (to carry out a public function or exercise powers set out in law, or to perform a specific task in the public interest that is set out in law.)

DCMS has committed to delivering the Memorial Grant Scheme until March 2025. As part of this, EMB is contracted to deliver this grant for the Department and therefore process data on the Department’s behalf. 

What will happen if you do not provide this data

If you do not provide this data, we will be unable to process your application. You will not be able to receive funds from the Memorial Grants Scheme.

Who your data will be shared with

Your information may be shared internally, including with project staff and managers and IT staff if access to the data is necessary for performance of their roles.

DCMS and EMB may also share your data with limited third parties that process data on their behalf and which provide services to the Government and applicants as part of the Memorial Grants scheme. DCMS and EMB do not permit third parties to use the data for any other purpose.

Information may also be shared with other government bodies and funding organisations in order to detect and prevent fraud.

We will let you know if we are going to share your personal data with other organisations – and whether you can say no. You can ask us for details of agreements we have with other organisations for sharing your information.

How long your data will be held for

We will retain your personal data for 7 years in line with DCMS retention policy: 

• it is needed for the purposes set out in this document, 
• the law requires us to

Data for automated decision making or profiling

We will not use your data for any automated decision making. If we need to do so, we will let you know.

Data transferred outside the UK

We will not send your data beyond the European Economic Area. If we need to do so, we will let you know.

Links to other websites

Where we provide links to websites of other organisations, this privacy notice does not cover how that organisation processes personal information. We encourage you to read the privacy notices of the other websites you visit.

For further information on how EMB processes your personal data, please view the EMB Privacy Notice.

Your data protection rights

You have rights over your personal data under the UK General Data Protection Regulation (UK GDPR) and the Data Protection Act 2018 (DPA 2018). The Information Commissioner’s Office (ICO) is the supervisory authority for data protection legislation, and maintains a full explanation of these rights on their website 

DCMS will ensure that we uphold your rights when processing your personal data. 

Complaints

If you’re unhappy with the way we have handled your personal data and want to make a complaint, please write to the department’s Data Protection Officer or the Data Protection Manager at the relevant agency. You can contact the department’s Data Protection Officer using the details below. 

Email: heritage@dcms.gov.uk

The contact details for the data controller’s Data Protection Officer (DPO) are:

Email: dpo@dcms.gov.uk

How to contact the Information Commissioner’s Office

If you believe that your personal data has been misused or mishandled, you may make a complaint to the Information Commissioner, who is an independent regulator. You may also contact them to seek independent advice about data protection, privacy and data sharing. 

Website: ico.org.uk 

Telephone: 0303 123 1113

Any complaint to the Information Commissioner is without prejudice to your right to seek redress through the courts. 

Changes to our privacy notice

We may make changes to this privacy policy. In that case, the ‘last updated’ date at the bottom of this page will also change. Any changes to this privacy policy will apply to you and your data immediately.

If these changes affect how your personal data is processed, DCMS will take reasonable steps to let you know.

This notice was last updated on 30/11/2023.