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Listed Scottish Places of Worship looking for funding to subsidise the VAT cost of their repair and maintenance works.

Overview

Scotland's Listed Places of Worship Fund supports representatives of listed places of worship in Scotland to cover the cost of the VAT element paid on eligible repair, maintenance and conservation works.

Front view of a large red sandstone church or chapel with Gothic-style arched windows and entrance, viewed from across a quiet road.
Iqra Academy, which is based in a Category B listed former church.

Fund criteria

To qualify for funding, your project must involve a listed building used as a place of public worship a minimum of six times a year. Works must be currently underway or have been carried out or completed since 01 April 2026.

Up to £1million is available through this pilot scheme in 2026/27, and will be allocated on a first come, first serve basis.

What we can fund

Internal works to the building fabric, as well as fixed items of furniture and religious ritual, and external repair and maintenance works.

Application process

Fill in the forms available online, attach copies of invoices and submit via email to grants@hes.scot or post to:

Scotland’s Places of Worship Fund 
Historic Environment Scotland | Grants Team
Longmore House 
Salisbury Place 
Edinburgh 
EH9 1SH

Deadlines and timeframes for 2026-27

Applications will be assessed on a case-by-case basis once a complete application and all required supporting documentation have been submitted. This fund will remain open until 31 March 2027, or until all available funding has been allocated.

Resources and downloads

Forms and guides in English

You can download the English application form below. Our guidance contains detailed information for those wishing to apply for this fund.

English - Application Form - Scotland's Places Of Worship Fund

Forms and guides in Arabic

You can download the Arabic application form below. Our guidance contains detailed information for those wishing to apply for this fund.

Arabic - Application Form - Scotland's Places Of Worship Fund

Forms and guides in Gaelic

You can download the Gaelic application form below. Our guidance contains detailed information for those wishing to apply for this fund.

Gaelic - Application Form - Scotland's Places Of Worship Fund

Forms and guides in Hebrew

You can download the Hebrew application form below. Our guidance contains detailed information for those wishing to apply for this fund.

Hebrew - Application Form - Scotland's Places Of Worship Fund

Forms and guides in Hindi

You can download the Hindi application form below. Our guidance contains detailed information for those wishing to apply for this fund.

Hindi - Application Form - Scotland's Places Of Worship Fund

Forms and guides in Polish

You can download the Polish application form below. Our guidance contains detailed information for those wishing to apply for this fund.

Polish - Application Form - Scotland's Places Of Worship Fund

Forms and guides in Urdu

You can download the Urdu application form below. Our guidance contains detailed information for those wishing to apply for this fund.

Urdu - Application Form - Scotland's Places of Worship Fund