Historic Environment Scotland

Scotland's Places of Worship Fund (VAT on repairs, 2026/27 pilot)

About this grant

A 2026/27 pilot that refunds the VAT paid on eligible repair, maintenance and conservation works to listed places of worship in Scotland. Eligible work includes internal work to the building fabric, fixed furniture and religious ritual items, and external repair and maintenance, where works are under way or completed since 1 April 2026; the grant is the VAT on the eligible share of each invoice. HES has a total budget of up to £1 million for the pilot (this is the whole pot, not an award size), allocated first come, first served, and the fund stays open until 31 March 2027 or until the money runs out.