Question to the Department for Digital, Culture, Media & Sport:

To ask the Secretary of State for Culture, Media and Sport, whether her Department has had recent discussions with the grant making agencies on the potential merits of providing additional financial support to buildings with projects valued at over £25,000 that are (a) underway and (b) about to commence work that will not be able to claim back VAT under the proposed changes to the Listed Places of Worship Grant Scheme.

Based on the Department’s analysis of previous data, 94% of applications between 2022-2024 have been under £25,000, and most of these claims were for under £5,000. We believe that the modifications were necessary and adequate given the tight fiscal challenges we inherited from the previous government and the capital pressures on other parts of the heritage sector.

Guidance has now been published on changes to the Scheme from 1 April 2025, which includes the treatment of works already underway and works about to commence. Claimants should ensure that all claims for work already carried out are submitted before or at 23:59 on 31 March 2025. Claims for work that are submitted from 00:00 on 1 April 2025 will be subject to the cap.

The National Lottery Heritage Fund has committed to investing around £100m between 2023 and 2026 to support places of worship. On 20 February, DCMS Secretary of State announced £15 million of additional funding for Heritage at Risk, building on Historic England's existing Repair Grants for Heritage at Risk programme. Listed places of worship may be eligible for this funding in certain circumstances.