DIRECTORY OF FUNDS FOR HISTORIC BUILDINGS

The Directory lists all the current sources of finance for restoring historic buildings, and is available free of charge from the UAHS. A charge is made for post and packing if you cannot collect the book from our offices.

[Extract from the Directory of Funds for Historic Buildings in Northern Ireland, compiled by Harriet Devlin, was published by the Ulster Architectural Heritage Society in association with Environment and Heritage Service in October 1999.]


The purpose of this guide is to bring together the information on various sources of funding for historic building in Northern Ireland into one user-friendly resource. For potential restorers of historic buildings access to up to date information about relevant sources of finance has always been a huge headache. Some sources are fairly straight forward, but others are not easy to find or to understand. It is hoped that easier access to information about funds will encourage more individuals and groups to consider undertaking projects to repair and restore Northern Ireland's built heritage.

A huge debt of thanks is owed to several individuals and institutions whose help was invaluable to the writing of this document. Firstly to Hilary Weir of the Architectural Heritage Fund whose own Directory of Funds for England and Wales, 1998 & 1999 was not only the inspiration but also the template for this volume. Her generosity and unstinting encouragement were the catalyst for getting this directory published. Secondly to Chris Colville and Elaine Grey who compiled 'A Directory of Sources of Financial Assistance for Historic Buildings in Northern Ireland' for the Environment & Heritage Service in 1997. This was never published, but the manuscript has been an invaluable source of information. In turn, the grandmother of them all was Mary Miers pioneering work for the Scottish Civic Trust in 1991 that provided the first specialised funding directory for historic buildings in the British Isles.

This Directory is lamentably incomplete in that one of the major sources of financial assistance for buildings in Northern Ireland has been access to the many various strands of funds from Europe. It has been published at a cross roads in funding, the European funding measures 1994-1999 have all been allocated and a short hiatus will ensue until the new measures 2000-2006 are agreed and come on stream, which is anticipated to be by late spring 2000. In the section on European Funding addresses are given for further information.

It is obvious that sources of funding are constantly changing. For example the duration of the Townscape Heritage Initiative that will have promised over £8 million of Heritage Lottery money to the most needy town and village centres by the end of 1999 is not certain. It will achieve an enormous impact on the preservation and appearance of many conservation areas in the province, but only one further bidding round, in 2000 is confirmed. To keep abreast of the changing funds, the Directory will have to be updated on a regular basis.

 

WORK TO HISTORIC BUILDINGS: Things to think about

1. Statutory Consents
The local Planning Divisional Office should be the first port of call for anyone contemplating a project involving an historic building, to ascertain whether listed building consent is required as well as planning permission.

2. Value Added Tax
Value Added Tax is a wide ranging tax levied at the standard rate of 17.5% on most goods and services. There is a certain amount of confusion regarding the application of VAT and work to listed buildings. Whilst new build is zero-rated, currently works of repair and maintenance are standard rated at 17.5% but under certain conditions approved ALTERATIONS may be zero-rated.

Approved alterations to listed buildings and scheduled monuments may qualify for zero rating if:

* they are statutorily listed (unlisted buildings in Conservation Areas do NOT qualify).

* Listed building consent from the Environment & Heritage Service has been sought and approved. N.b. Listed building consent does not automatically make the work zero-rated. Listed churches do not require listed building consent for the purpose of VAT relief on alterations.
* the building must be a protected building, that is, a listed building that is or will be, on completion of the alterations, a dwelling, a relevant residential building, or a relevant charitable building.
* the work does not constitute repairs or maintenance.

* mixed work may be apportioned between qualifying zero-rated alterations and standard rated elements.

* the work is undertaken by a VAT registered builder. DIY work will not qualify, nor will VAT relief apply if the materials are bought for the builder. However if applicants are VAT registered themselves VAT may be recovered.

If a relevant housing association (that is a registered social landlord, or a registered housing association) is converting a building from non-residential use to a dwelling services may be zero-rated.

Items that can be zero rated:

* the services supplied in carrying out an approved alteration to a protected building or qualifying building.

* the services supplied in carrying out an approved alteration to a protected building which is a qualifying building, to convert it into a dwelling.

* the building materials used in the course of carrying out approved alterations.

There has been a vigorous campaign from the Joint Committee of Amenity Societies who are currently lobbying the Treasury for a review of the VAT legislation, as it obviously is a very substantial added cost to most restoration projects, and runs contrary to ideas of sustainable development.

For further information, as well as advice on these and other concessions that might be relevant the local VAT office should always be contacted:

HM Customs & Excise
Business Advice Unit
Custom House
Queen's Square
Belfast
BT1 3EU
Tel 0345 125730
Fax 028-9056 2972

The explanatory Notice 708 VAT: Buildings and construction is very useful.

3. Feasibility Studies
If a project is of any significant scale it will benefit from some form of feasibility study. The Heritage Lottery Fund encourages a conservation plan and/or a business plan to be drawn up for large projects. This is an added cost to consider, though there are a few sources of grant that are included in the Directory.

4. Public Support
The preservation of historic buildings is not always at the top of the agenda of some local councils or of some private owners, particularly in the case of Buildings at Risk. Public support for the restoration of a building can be very useful in raising awareness of the importance of the building(s). The presence of a local campaign, or demonstration of public concern can sometimes assist the application for funds, as the perception of public benefit from funded projects is increasingly important.

5. Applying to charitable trusts
It is unusual for funding bodies to offer grants for work that has already begun, therefore it is very important to plan well in advance, and realise that applying for funding can take a very long time.

If the project is likely to need financial support, the Directory should be consulted and there is the possibility of advice from the Northern Ireland Council for Voluntary Action, N.I.C.V.A. to find appropriate funding sources. Make sure that all the information required by the source (e.g. a copy of the audited accounts), is available and that a realistic budget for the project is provided.

The application should be tailored to the needs of the trust being approached. Duplicated mail shot and applications by fax or e-mail should be avoided. It is important to be specific about the requirements, but applicants should be prepared to apply to several sources of funding as many charitable trusts only have limited resources. Indeed many funders now require partnership arrangements whereby funds from several sources are amalgamated to provide maximum monies for the project.

As it may become necessary to apply to the same fund again, it is advisable to establish good relations with the funders, to keep records of everything and too keep the funders informed on the progress of the project. An expression of thanks will not go amiss.

6. Technical advice
The repair and restoration of historic buildings requires specialist conservation skills. Many funders may make the issue of grant contingent on employing trained conservation architects to draw up the scheme, and contractors with experience of working with historic buildings. The Directory of Traditional Building Skills, available free of charge on collection from the Ulster Architectural Heritage Society, is a very useful guide to skilled professionals within Northern Ireland . Technical notes on various aspects of remedial works to listed buildings are readily available from the Environment & Heritage Service.



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