The Net Zero team is glad to share news of the upcoming Scotland’s Places of Worship Fund, administered by Historic Environment Scotland and replacing the UK-wide Listed Places of Worship Grant Scheme. This pilot fund will allow listed churches to reclaim VAT on eligible works.
The previous scheme closed in March and is being replaced by a pilot programme which will operate in much the same way as before – opening on 1 October 2026, with funding not guaranteed past March 2027. The total budget of the fund is £1m and it is expected demand will be very high and thus funds will be exhausted within a matter of months.
It has been made clear that this fund is a grant-aid scheme which repays to churches the equivalent value of a VAT payment that has been made by the church to HMRC, and is not a direct reclamation from HMRC of that sum.
The fund will operate on a first-come-first-served basis, with your spot in the queue being secured based on successful submission of a complete application with all requested documents provided. Eligible properties are any listed place of worship (only the place of worship itself, and not church halls or rectories), which operates at least six services a year, with eligible works either being ongoing or having been completed since the closure of the previous fund in March 2026.
All internal and external repair works, works to fixed items of furniture, sanitary fixtures (toilets) where part of the place of worship, and installation of security systems are eligible, in addition to any associated professional fees. To be clear, insulation, electrical fixing, plumbing and works to pursue net zero targets are eligible for funding under this scheme.
Non-eligible works include work to graveyards, damp-proofing, free-standing fixtures and fittings, AV systems and accountancy/legal-fees.
When the fund opens on 1 October 2026, forms, guidance document and an official list of eligible works will be published and made available by HES. However, churches are strongly encouraged to prepare relevant information in advance as it is expected that demand will be very high for this fund.
The following information should be prepared: listing reference, OSCR number, bank account details, copy invoices and a named contact willing to engage with Historic Environment Scotland should there be any questions. The content of the form will be shared when the SEC’s Net Zero Team has it.It is the aim of Historic Environment Scotland to process and pay out on claims within six weeks of receiving complete applications. Please get in touch with either a member of the Net Zero Team or the Historic Environment Scotland Grants team (grants@HES.scot) if you have any questions. Efforts are being made to organise a relevant webinar, details of which will be shared should this go ahead.
