Historic Churches in Scotland Face Uncertain Future as VAT Refund Scheme Closes
Christian leaders across Scotland have expressed deep concern about the future of historic churches following the abrupt closure of the Listed Places of Worship Grant Scheme (LPWGS) at the end of March 2026 without prior consultation with denominations.

Analysis
The closure of the LPWGS represents a significant challenge for churches across Scotland. The Church of Scotland alone owns over 1,100 listed buildings, most requiring costly repairs due to increased rainfall and severe weather. The decision to end UK-wide funding whilst introducing a replacement scheme for England only raises serious questions about government priorities. Church leaders warn that without continued funding, more historic and beloved buildings will be lost, and congregations will face impossible choices between maintaining their heritage spaces and supporting their communities.