Funding for the VAT incurred during repairs and maintenance of listed buildings which function as public places of worship.

The Government has confirmed it will continue to support the Listed Places of Worship scheme until 31 March 2025.

Established in 2001, the scheme is provided by the Department for Digital, Culture, Media and Sport (DCMS) and has paid out £317 million since its inception.

Applicants can submit one claim with a value of between £500 and £1,000 (excluding the VAT paid) in any 12-month period. In addition, any number of claims for eligible work to the value of £1,000 or more (excluding VAT) may be made.

Only works carried out to repair, maintain or alter the fabric of an existing listed building are eligible. To claim under the scheme, eligible works must be carried out by a VAT registered contractor.

To be eligible, the place of worship must be listed with the relevant statutory listing agency (Historic England, CADW, Historic Scotland or Northern Ireland Environment Agency). The listing must be in force when the works are undertaken.

The scheme is open to UK listed places of worship of all denominations and religions.

Applications can be made at any time until 31 March 2025.

How To Apply

This is a rolling programme. Applications can be made at any time until 31 March 2025.

Applications are only accepted in arrears for works already completed.

Application forms and additional guidance are available to download from the Listed Places of Worship website.

Application forms can be submitted by email or post.