Guidance

TheApplying Memorialfor Granta Schemememorial (MGS) is closed.grant

TheThis Memorialscheme Grantgives Schemeguidance (MGS)on ishow noto longerapply acceptingfor applications.a grant towards VAT on the construction, repair and maintenance of public memorials.

TheUpdate: All awards within this year’s ​£​150,000 budget have now been allocated to applicants, and the​ Memorial Grant Scheme (MGS)for is2025/26 nohas longernow acceptingclosed to new applications.

There Allwill awardbe decisionsno withinfurther funding rounds. Further applications will not be accepted.

​If you are still awaiting a grant decision from us, you should expect to hear the outcome of the application by no later than 15 April 2026.

Summary of grant funding

The £150,000 budgetMemorial Grant Scheme gave 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 was a UK-wide grant, available for memorials in any part of the 2025UK to(or 2026overseas financialmemorials yearin havesome circumstances). The grant scheme was managed by East Midlands Business Ltd on behalf of the Department for Culture, Media and Sport (DCMS).

The Memorial Grant Scheme is now beenclosed finalised.and Ifwill you’reaccept stillno waitingfurther applications.

Who can apply

You can apply for a decisionmemorial ongrant 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 shouldwhether receiveyour 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 outcomeaccount 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 Wednesdaythe 15grants Aprilteam, 2026.and Therewho will receive the payment (if the grant application is successful).

This does not have to be nothe furtherperson 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 rounds.granted.

Other

You sourcesneed 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. 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.

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

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

AlthoughIf MGSyour hascharity nowor closed,group otheris sourcesregistered 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 availablenot 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 maypay bea 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 for,grants subjectare 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 meetingthe 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 criteria: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. 

Memorial grants are only available fromfor Historicpublic Englandmemorials. 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:

2. Type of memorial - structure

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

You can only apply for funding if the Nationalmemorial:

  • is Lotterya Heritagestructure Fund(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)

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)
  • Onan 9animal November(or 2025,animals), or
  • an event

The application form will ask you what the governmentinscription announcedor 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 boostfor ‘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 protecta warbuilding is commemoration.

You cannot apply for memorial grant funding for memorials acrosswith 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 countrypublic, allowing people to visit, reflect, and pay their respects. Memorials are only eligible for futurethis generations:grant furtherif detail.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

ContactWhat usthe funding can be used for

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

This includes the construction of new memorials, and Sportthe (DCMS)repair willand retainmaintenance dataof 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 informationcleaning. aboutFor pastexample, applicationsto pay professional fees to MGSa 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.

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 linethe withcourse departmentalof recordsmemorial policy.construction

The Thesecost informationof retentionmaterials periodscan beginbe fromincluded where this is part of the datefees thatpaid 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-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 wasin submittedfuture, andit lastis for: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.
    • 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 yearsbattlefield 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 grantUK applicationsVAT, 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 werefunding 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 successfultake 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)

7You yearscan apply for a memorial grant applicationsif thatonly werepart successful,of paymentthe recordscost 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 othersome recordsdoes relatednot. 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 expenditurerepair 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 publicthe moneyarea 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

Apply to the scheme

ForThe informationMemorial aboutGrant Scheme is now closed and will accept no further applications.

How the funding works

The scheme provides approximately £150,000 of funding in each financial year, which is distributed on a pastquarterly grantbasis application(every 3 months). In the financial year, 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).

The scheme has a budget for each quarter, but the amount distributed each quarter can vary, depending on the value of eligible claims received.

If the total value of eligible claims is higher than the available quarterly budget, a pro rata (proportional) payment amount will be given to each eligible claim. For example, each successful applicant may receive 75% of the amount they applied for. This means that each eligible application receives funding, and the amount available is shared fairly across all eligible claims.

Help and advice

If you submittedhave orquestions about eligibility or need more information, contact the closureMemorial ofGrant team for advice.

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

DepartmentTelephone: for0800 Culture,500 Media3009

Monday &to Sport
100Friday, Parliament9am Streetto 5pm
London
SW1AClosed 2BQon bank holidays

Email:The enquiries@dcms.gov.ukhelpline 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:

Other grant schemes

If you don’t qualify for a memorial grant, you may want to check if there are other grants available that you can apply for. 

Find out about:

You can also search for relevant grants using the GOV.UK ‘find a grant’ service.

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 privacyPrivacy noticeNotice

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).(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’.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 2026. 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 if:policy: 

  • it is needed for the purposes set out in this documentdocument, 
  • 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.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.below. 

DCMS Heritage Team
Department for Culture, Media & Sport 
100 Parliament Street
London
SW1A 2BQ

Email: heritage@dcms.gov.uk

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

Data Protection Officer
Department for Culture, Media & SportSport 
100 Parliament Street
London
SW1A 2BQ

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.sharing. 

Information Commissioner’s Office
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF

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.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 31/3/2026.30/11/2023.

Updates to this page

Published 30 November 2023
Last updated 3127 March 2026 + show all updates
  1. Added information on the closure of the Memorial Grant Scheme (MGS).

  2. Added notice that all awards within this year’s ​£​150,000 budget have now been allocated to applicants, and the​ Memorial Grant Scheme for 2025/26 has now closed to new applications.

  3. Information about funding beyond March 2026 updated

  4. Updated the deadline for applications to be reviewed in this round of funding to 23:55 on Wednesday 31 December 2025.

  5. Funding in each financial year total adjusted.

  6. Application deadline updated to 30 September 2025.

  7. Deadline for current funding round updated (30 June 2025)

  8. Updated with deadline for current round of funding (31 March 2025).

  9. Updated with deadline for current round of funding (31 March 2025).

  10. Updated deadline for applications in current round of funding (Tuesday 31st December 2024)

  11. Closing date for applications updated to reflect current funding round (Monday 30 September 2024)

  12. Added link to online application form.

  13. Minor change to 'how the funding works' section to reflect change in level of funding available each year.

  14. Deadline for applications updated to reflect current funding round.

  15. Updated to reflect change of funding round. The deadline for the current funding round is Friday 29 March 2024.

  16. First published.

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