Aims/priorities: 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. Only works carried out to repair, maintain or alter the fabric of an existing listed building are eligible. To claim under the scheme, eligible works must be carried out by a VAT registered contractor.
For a list of the elgible work, please visit the funders website.
Who can apply? The scheme applies to listed buildings that are mainly used as a place of public worship.
To be eligible, the place of worship must be listed with the relevant statutory listing agency (Historic England, CADW, Historic Scotland or Northern Ireland Environment Agency). The listing must be in force when the works are undertaken.
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.
The scheme covers only formally constituted religious organisations. Applicants will be asked to certify that the religious organisation the place of worship serves:
- Has charitable status, or is recognised as a charity by HMRC.
- Is covered by a parochial church council or equivalent.
If neither of these applies, applicants will be asked to provide a copy of their constitution.
The DCMS will also consider applications from other religious or charitable groups caring for redundant places of worship. These groups will need to demonstrate that their principal or primary purpose is to conserve, repair and maintain redundant listed places of worship which are not in private ownership.
Grant amount: The minimum value of invoices (excluding VAT) for any one claim to the scheme is £1,000. An application may comprise a number of smaller invoices, but each claim must apply to works that are eligible under the scheme and together generate combined invoice values of no less than £1,000 excluding VAT.
In addition, to allow places of worship undertaking smaller works to benefit from the scheme, each listed place of worship will also be allowed to submit one claim with a value of between £500 and £1,000 (excluding the VAT paid) in any 12 month period.
Claimants are expected to ensure that that all other eligible VAT reliefs are sought before seeking a grant under the scheme.
Application process: Application forms and additional guidance are available to download from the website. Application forms can be submitted by email or post.
Deadline: This is a rolling programme. Applications can be made at any time until 31 March 2025.
Contact information: Tel 0800 5003009, Email dcms.cm@davies-group.com
Website address: www.lpwscheme.org.uk