When customers resident in the UK order items from WBF, we are required to charge VAT (Value Added Tax) on these purchases at 17.5%, even if those items are being sent to another country. In this case, it's the place of residence of the customer that is important, not the final destination of the goods.

2. Customers resident in the EC

When customers resident outside the UK but within the EC order items from WBF, we are required to charge VAT on these purchases at 17.5%, unless the customer is registered for VAT and supplies us with their VAT number at the time the order is placed. In that case, VAT will not be charged.

3. Customers resident outside the EC

When customers resident outside the EC order items from WBF, we do not charge VAT. When customers resident outside the EC buy items from WBF while visiting the UK, we are required to charge VAT on these purchases at 17.5%. However, this VAT can be reclaimed at the port of departure provided the appropriate form has been filled out and that this is presented there along with the goods. It is vital that both are presented. If, for example, you are leaving from an airport and have already checked the goods through in your luggage, customs will refuse to sanction reimbursement based on the form alone. They must see both the goods and the form.


LISTED PLACES OF WORSHIP GRANT SCHEME

(N.B. This scheme applies only to places of worship within the UK.)

When he presented his March 2006 Budget to the British Parliament, the Chancellor of the Exchequer announced an extension to the Listed Places of Worship Grant Scheme to include church fittings such as organs, pews and bells.

Following a meeting at the Whitechapel Bell Foundry on Tuesday 11th April with representatives from the Department of Culture, Media and Sport (who administer the Grant Scheme) it was agreed that Grants, equivalent to the value of VAT paid, would be available for repairs to bells, fittings (including bell ropes) and inspections that lead to repairs. Repairs to bellframes, which are regarded as part of the church fabric, were already eligible.

The supply and installation of additional bells, fittings and framework is not eligible, nor are maintenance contracts or inspections that do not lead to repairs.

Full details of the scheme are available on the Department's website: www.lpwscheme.org.uk.

The rules concerning the zero-rating of approved alterations remain unchanged (see below).

It should be remembered that VAT is payable on all repair work. The grant scheme allows Parishes to recover the VAT in the form of a grant. Where minor repairs are undertaken, projects may be "bunched" until the minimum grant application value of £1,000 is reached.


WORK TO CHURCH BELLS

(N.B. The following applies only to places of worship within the UK.)

The legal principle that must be adopted is that all goods and services are VAT standard rated unless otherwise specified. The zero rating that applies to protected (listed) buildings is that all approved alterations to the fabric (the structure) of the building can be zero rated subject to certain conditions. It applies to other work in the course of the approved alteration such as the provision of materials, labour and other services by the installing contractor (in this case the Bellfounder/Bellhanger). The fabric of the building includes a bell frame but does not include fittings such as bells and ringing fittings.

The VAT liability of bells and fittings in listed churches used for a current religious purpose will depend on whether or not they are part of the course of an approved alteration to the fabric of the building (i.e. the frame) or are works of repair and maintenance. The hanging of a new or additional bell onto an existing frame which is not altered at the same time is accordingly standard rated.

Goods and services that are zero-rated.

1. A new bell frame which occupies a different position from the existing frame.
2. A new bell frame which differs in size or design from the existing bell frame.
3. Alterations to an existing bell frame to carry extra bell(s).
4. New or additional bells, other than recast, repaired, remodelled or retuned bells, installed at the same time as a zero rated bell frame or zero rated alteration to an existing bell frame.
5. Completely new set of ringing fittings needed to operate bells, supplied in conjunction with, and at the same time, as the provision of a zero rated bell frame.
6. Goods or services supplied by the installing contractor as part of the above operation.

• A new bell frame which replicates one in poor condition.
• The supply of any bells and/or bell fittings that do not qualify in 4/5 above.
• Recasts, repairs, tuning, remodelling or any other work to existing bells.
• Repairs to existing bell frames and ringing fittings.
• Spare parts and other goods provided in conjunction with zero-rated work but not installed.
• Incidental alterations to an existing bell frame in conjunction with the provision of new bells or fittings.