• applies only to repairs and maintenance to listed buildings that are used principally as places of worship;
• applies to listed places of worship throughout the UK which are included on the public registers of listed buildings kept for England, Scotland, Wales and Northern Ireland;
• applies to listed places of worship of all religions;
• applies to listed places of worship owned by or vested in a number of specified organisations which look after redundant churches;
• is non-discretionary;
• covers work carried out on and after 1st April 2001; and
• only accepts applications made in arrears.

For eligible works carried out between April 1st 2001 and March 31st 2004 the scheme uses the difference between the VAT paid (normally 17.5%) and 5% to calculate the grant allowed.

For eligible works carried out on and after 1st April 2004, the scheme returns the full amount of VAT paid.

To check whether or not you are eligible for the scheme, please follow the 4-step process described below.