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 -opening on 1 October, 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 be exhausted within a matter of months.
It has been made clear that this is a grant-aid scheme – repayment of VAT, not direct reclamation. The repayment of amount paid in VAT, not refund, reflects the lack of a connection between funds issued as part of this scheme and any original fee paid to HMRC.
The fund will operate on a first-come-first-served basis, with your spot in the queue being secured based on receipt of a complete application with all requested documents provided. Eligible properties are any listed place of worship (only the church building itself), 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 professional fees associated. In addition, insulation, electrical fixing, plumbing and works to pursue net zero 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.
The fund will open on 1 October – forms, guidance document and official list of eligible works will be available then. 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 we have it.
It is the aim of Historic Environment Scotland to process and pay out on claims within six weeks of 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 when available.
Jack Nevin, Innovation Coordinator
