New £1m fund launched support Scotland’s places of worship

Historic Environment Scotland (HES) has announced the Scotland’s Places of Worship Fund, which will support listed buildings across the country with essential repairs and conservation work.

The fund aims to help organisations recover VAT costs on repair projects, addressing a significant financial barrier that has made conservation work more challenging.

Katerina Brown, chief executive officer at HES, said: "Scotland's historic places of worship are an important part of our shared heritage.

"They contribute significantly to the character of towns, villages and cities across the country, and many continue to play a central role within their local communities.

"The Scotland’s Places of Worship Fund pilot will help organisations caring for listed places of worship undertake essential repair and conservation work by offsetting eligible VAT costs.

"By supporting early intervention and ongoing maintenance, the fund will help protect historic buildings, sustain traditional skills and support the long-term resilience of significant heritage assets across Scotland.

"This is a pilot scheme for 2026/27.

"The experience and evidence gathered through the pilot will help inform discussions on any potential future delivery arrangements."

The pilot scheme has been launched in response to the closure of the UK-wide Listed Places of Worship Grant Scheme, which previously allowed listed places of worship to reclaim VAT on repairs.

The new fund will operate until the end of March 2027, with up to £1 million available from the existing HES grants budget.

Funds will be allocated on a first-come, first-served basis.

The scheme is designed to gauge demand within Scotland and inform future funding models.

Màiri McAllan, cabinet secretary for education, culture and Gaelic, said: "Historic places of worship are religious centres, landmarks and important community hubs, offering meeting places for local groups and a lifeline to those in need.

"This new fund will help care for these important buildings and keep them at the heart of community life, since VAT charges on essential repair work can act as a barrier to investment in historic buildings.

"It shows our ongoing commitment to Scotland's cultural heritage, and I am glad we have been able to work with Historic Environment Scotland to plug the gap left by the UK Government’s withdrawal of this vital support."

The fund will be open to listed places of worship from all faiths and denominations.

Susan O'Connor, head of grants at HES, said: "We are delighted to provide an opportunity for listed places of worship to reduce some of the financial pressures associated with caring for historic buildings that are often at the heart of their communities.

"Many organisations eligible for the Scotland’s Places of Worship Fund may also be able to access support through our Historic Environment Grants Programme, and we encourage anyone planning repair and conservation work to explore the support available through HES.

"We look forward to consulting with representatives from places of worship across Scotland in the coming weeks to help shape a fund that supports the care of these important historic buildings and responds to the needs of the diverse communities that use, value and maintain them."

Application guidance is currently being developed in collaboration with faith groups and sector stakeholders.

Details on eligibility, application requirements, and opening dates will be published on the HES website before the fund launches at the start of October 2026.

HES will review the outcomes of the pilot in partnership with the Scottish Government at the end of the funding period.

Any decisions on future support will be considered separately, following that review.