GrantRadar

Historic Environment Scotland

Scotland's Places of Worship Fund

A refund grant covering the VAT paid on eligible repair, maintenance and conservation works to listed places of worship in Scotland, replacing the former UK-wide Listed Places of Worship scheme there. It is a 2026/27 pilot with £1 million in total, allocated first come, first served, for works underway or carried out since 1 April 2026. Applications are a form plus paid VAT invoices (at least £1,000 of eligible work excluding VAT), sent by email or post; forms are available in English, Arabic, Gaelic, Hebrew, Hindi, Polish and Urdu.

Apply on the funder’s site
You could get
Up to £1,000,000
Deadline
162 days left
31 March
Effort
Light
short form, little evidence needed

Who can apply

  • Representatives of a building in Scotland that is listed at the time the work is carried out and used as a place of public worship at least six times a year (monasteries, nunneries and organisations conserving redundant places of worship have different tests)
  • The religious organisation must be formally constituted: a charity recognised by OSCR, covered by an umbrella faith body such as a diocese, or able to provide its constitution
  • Private places of worship at schools, universities, hospitals, prisons and almshouses qualify if open to the public for at least six services a year
  • Works must be underway or carried out or completed on or after 1 April 2026, by a VAT-registered contractor

What it funds

The VAT paid on eligible repair, maintenance and conservation works to a listed place of worship:

  • Architectural features (e.g. fixed altars and fonts, bells and bell frames, wall paintings and carvings, fixed pipe organs, parapets, fixed seating)
  • Drainage, guttering and rainwater goods
  • External features (e.g. roofs, spires, towers, minarets, lightning conductors, walls that are part of the listed building)
  • General building work (e.g. asbestos removal, electrics, plumbing and kitchen facilities, replastering, repointing, stonework, security systems, investigative surveys by VAT-registered contractors)
  • Internal features (e.g. doors, permanent floors, stairs, fitted kitchens, permanently routed heating)
  • Windows, reglazing, grilles and bars
  • Boundary walls where included in the list description
  • Professional fees for eligible projects (e.g. architects, surveyors, structural engineers, conservation advisers)

What it will not fund

  • VAT zero-rated work (e.g. building work for disabled and older people such as ramps and widened doorways)
  • VAT relating to taxable supplies, which should be recovered through the VAT system
  • Areas of the building used for accommodation
  • Ancillary buildings and structures such as gravestones and graveyard monuments, gardens and car parks
  • Tree removal
  • General cleaning, local authority charges and maintenance plans
  • Audio-visual systems
  • Detachable floor coverings, carpets and removable tiles
  • Free-standing or detachable altars, fonts and monuments, and moveable furniture
  • Fixtures, fittings or decoration for commercial tenants
  • Removable kitchen elements such as white goods
  • Accountancy, legal and fundraising fees, and quinquennial inspection costs
  • Materials bought by congregation members unless VAT-registered with a VAT invoice
  • VAT covered by insurance
  • Invoices already paid under the previous UK-wide scheme

How to apply

  1. Check the building is listed and note its listing reference
  2. Read the application guidance and eligible works guidance
  3. Complete the application form (available in English, Arabic, Gaelic, Hebrew, Hindi, Polish and Urdu)
  4. Email it with copies of your paid invoices to grants@hes.scot, or post it to Scotland's Places of Worship Fund, Grants Team, Historic Environment Scotland, Longmore House, Salisbury Place, Edinburgh EH9 1SH
  5. Applications are assessed case by case once complete

the fund stays open until 31 March 2027 or until the £1m is allocated, first come, first served. If another funder's grant already paid VAT on the same work, the relevant proportion must be repaid to that funder.

Have ready

  • Completed application form
  • Paid VAT invoices from a VAT-registered contractor, under 12 months old, totalling at least £1,000 excluding VAT
  • Evidence of charitable status, umbrella faith body cover, or your constitution
  • Evidence of public worship at least six times a year (e.g. website service listings)
  • Evidence of Listed Building Consent and planning permission, or that they are not required
  • Tender document, priced specification or bill of quantities (first application for a contract of works)
  • HMRC letter on any agreed VAT business/non-business apportionment

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