Church with hole in roof suffers funding blow

A rural church that has a hole in its roof is facing a £120,000 shortfall in repair funds after losing VAT relief and missing out on a grant.

Churches had been able to reclaim VAT on capital projects under the Listed Places of Worship Grant Scheme but that ended on 31 March.

It left St Sampson's Church, near Callington, in Cornwall, with a deficit for desperately needed repairs, while its application for funding under the new Places of Worship Renewal Fund was rejected and only awarded to four churches in the county.

The Department of Culture Media and Sport said the fund would "prioritise heritage faith buildings in areas with the most need, where funding can have the greatest impact".

Churchwarden Judith Ayers said the Grade I listed church budgeted in advance and had accounted for VAT relief but its removal meant they would have to find an additional £120,000.

The building has a lifespan of two years without repairs, she added.

Ayers said: "Quite quickly we had to find an extra 20% [after the scheme ended].

"It just feels really wrong when particularly galleries and museums that don't charge entrance fees do not have to pay VAT on capital works, but churches do.

"We're free to come into, we have treasures just like the museums and galleries, so for us that's caused quite a big headache."

Part of the VAT Act allows eligible museums and galleries to claim back VAT related to providing free admission but eligibility criteria must be met and their application must be successful, said the government.

But Ayers argued the replacement scheme for churches only had a "tiny" provision.

"We're not deprived enough, we're not a priority apparently despite the fact we are a listed building," she said.

"We have a hole in the roof, we have a puddles on the floor and we have lumps of plaster falling off the wall, apparently that's not a high enough priority."

Ben Sims, head of policy and public affairs at the National Churches Trust, said it welcomed the Places of Worship Renewal Fund but it warned the "scale of need is far greater" than what was catered for.

"It will provide vital help to 51 historic places of worship, particularly in some of England's most deprived communities," he said.

"Thousands of church buildings face significant repair needs, so we are calling for a larger, long-term capital fund alongside VAT relief for listed places of worship, similar to the support available to museums."

A spokesperson for the Department of Culture Media and Sport said: "We know that people are proud to have churches at the heart of their communities.

"Our upfront capital grant scheme is the best way to help historic churches to overcome fundraising barriers, so that many more generations can continue to benefit from them."

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