The Listed Places of Worship Grant Scheme makes grants towards the VAT incurred in making repairs to listed buildings mainly used for public worship.

Funding available

The scheme has a fixed annual budget. This will be notified at the start of each year.

Payments will be made once per quarter and the payable rate will depend on the value of the eligible claims received in that quarter, with each claim attracting a pro rata payment.

The maximum grant payable in response to any application will be 20% of project costs (i.e. the maximum payable will be the full rate of VAT incurred on eligible expenditure). If the total funding is not used in any quarter, it will be available in the following quarter, but not transferable between financial years. We are prevented by accounting rules from transferring any year-end excess into the next financial year.

We publish each quarter the value of valid claims received and the value and payable percentage rate of claims made.

Next: The Grant Scheme