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

To ask His Majesty's Government what was the value of VAT relief given under the Listed Places of Worship Scheme in each of the past two financial years.

The Listed Places of Worship Grant Scheme (LPWGS) was established in 2001 to provide grants towards VAT paid on repairs and maintenance to the nation's listed churches and cathedrals. The scheme, which presently handles around 7000 claims per annum, applies to all faiths and denominations and is delivered UK wide. It is currently funded through a combination of £17 million from the Department for Culture, Media and Sport’s core baseline, together with £25 million available from HMT reserves (so a total of up to £42m total each financial year).

Historically, the scheme has operated with an underspend each year. However, efforts are underway to reduce underspend, including via a new LPWGS website and comms outreach campaign. Initial data since the launch of the website in July 2023 suggests a gradual increase in uptake and grants being made.

The LPWGS website provides details of the annual spend of the scheme, but does not provide details of previous years’ allocations. See here: https://listed-places-of-worship-grant.dcms.gov.uk/about-us/.