Scotland's Places of Worship Fund 2026/27 (VAT on repairs)
Funding
Contact funder
Deadline
1 April 2027
Location
Scotland
Applications
Deadline: 1 April 2027
Overview
Listed places of worship in Scotland can claim back the VAT paid on repair and maintenance work done since 1 April 2026. Funding is first come, first served from a £1 million pot. Send the form with your invoices by 31 March 2027. Official source: https://www.historicenvironment.scot/protect-and-care/grants/our-grants/scotlands-places-of-worship-fund/. Last checked by GrantMatch on 22 October 2026.
Requirements to check
Who can apply:
Key requirements:
- Covers the VAT on eligible works.
- Listed places of worship in Scotland.
- Works since 1 April 2026.
- Open to 31 March 2027 or until funds run out.
Representatives of listed buildings in Scotland used as a place of public worship at least six times a year, for eligible works under way or completed since 1 April 2026.
This summary may not include every exclusion. Check the full eligibility rules, including who and what the funder will not support.
Listed places of worship of any faith in Scotland.
Regions
Full details from Historic Environment Scotland
Scotland's Places of Worship Fund, a 2026/27 pilot run by Historic Environment Scotland, helps listed places of worship in Scotland cover the VAT paid on eligible repair, maintenance and conservation works. It covers internal works to the building fabric, fixed furniture and items of religious ritual, and external repair and maintenance. Works must be under way or carried out since 1 April 2026. Up to £1 million is available on a first come, first served basis, and the fund stays open until 31 March 2027 or until the money is allocated. Forms and guidance are available in several languages.
Download the application form and guidance from the HES Scotland's Places of Worship Fund page, attach copies of your invoices and send them to grants@hes.scot or by post to the HES Grants Team, Longmore House, Salisbury Place, Edinburgh EH9 1SH.
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