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War Memorials

House of Lords written question – answered on 2nd November 2011.

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Photo of Lord Morris of Manchester Lord Morris of Manchester Labour

To ask Her Majesty's Government whether VAT can be recovered on the construction of war memorials in order that public donations for such works are put directly toward the cost of building the memorial, in the light of the case of the proposal to build a Bomber Command memorial.

Photo of Baroness Rawlings Baroness Rawlings Lords Spokesperson (Department for Culture, Media and Sport), Baroness in Waiting (HM Household) (Whip)

There is no zero-rate VAT for the construction of memorials. However, the cost of VAT incurred by charities and faith groups in the construction, renovation and maintenance of memorials, can be reclaimed through the Department for Culture, Media and Sport's Memorial Grant Scheme, subject to the claims meeting the published eligibility criteria. From 2011-12 onwards, the Memorial Grant Scheme has a fixed annual budget of approximately £0.5 million.

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