The Listed Places of Worship Grant Scheme makes grants towards the VAT incurred in maintenance and repairs to listed buildings that are primarily used for public worship, or which are listed places of worship owned by, or under the authority of, a number of specified organisations that look after redundant places of worship.
The scheme applies to listed places of worship of all religions and faith groups throughout the UK.
The scheme has an annual budget of up to £42 million, which has been confirmed until the end of March 2025, and receives around 4,000 claims each year.
In addition, the building must meet one of the following criteria:
- Be used as a place of worship at least six times a year.
- Belong to a monastery, nunnery or other similar establishment.
- Be owned or vested in certain specific organisations which look after redundant churches. These are the Historic Chapels Trust, the Friends of Friendless Churches, the Scottish Redundant Churches Trust, the Churches Conservation Trust and the Welsh Religious Buildings Trust.