Historic Environment Scotland (HES) has announced a new pilot fund to help Scotland’s listed places of worship carry out vital repairs and conservation work.
The Scotland’s Places of Worship Fund will support eligible listed places of worship across Scotland by helping them recover VAT costs associated with repair works, helping to protect some of the country’s most valued historic buildings and the communities that use them. The fund is expected to open for applications in autumn 2026.
Historic places of worship form an important part of Scotland’s historic environment. As well as places of worship, many also serve as community spaces, local landmarks, visitor destinations and venues for a wide range of activities and services.
The pilot scheme has been developed in response to the closure of the previous UK-wide Listed Places of Worship Grant Scheme, which helped eligible listed places of worship reclaim VAT costs on repair and conservation projects.
The Scotland’s Places of Worship Fund will operate as a standalone scheme until the end of March 2027, with up to £1 million made available through the existing HES Grants budget. Funding will be allocated on a first-come, first-served basis to eligible applicants. The pilot will help assess demand for the scheme in Scotland and provide evidence to inform any potential future funding arrangements.
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 deliveryarrangements.”
Cabinet Secretary for Education, Culture and Gaelic Màiri McAllan 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.”
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.”
HES will review the outcomes of the pilot at the end of the funding period with the Scottish Government and any decisions on future support will be considered separately, following that review.
The new fund will be open to eligible listed places of worship from all faiths and denominations across Scotland. Guidance and application information are being developed in consultation with faith groups and sector stakeholders before launch.
More information on eligibility, application requirements and opening dates will be published on the HES website ahead of the launch of the scheme at the start of October 2026.
