The Historic Religious Buildings Alliance Announcement

“As you know, from 1 April 2025 there is a cap on VAT refunds under the LPWGS. The cap will limit a place of worship to a total VAT refund of £25k in the year (i.e. equivalent to a spend including VAT of £125k)

We have just heard that VAT claims need to be in by 31st March 2025 latest if they are to treated under the current rules – that is, without a cap applying.

If the claim is received on or after 1 April then the cap will apply even if the expenditure was incurred before that date.

So if you think the cap may apply to you, you should claim for as much as possible on or before 31 March. If the cap definitely won’t apply to you, then there is no rush.”