Listed Place of Worship
Listed Place of Worship
Summary of Changes
The Grant Scheme
Eligibility Checklist
The 4 Step Process
Application Form - Download
Additional Invoices Form - Download
Guidance Notes - Download
Frequently Asked Questions
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Please note that from 29th July 2022 existing applications and any new applications will be handled by East Midlands Business

LPW Scheme
East Midlands Business Ltd
5 Merus Court
LE19 1RJ
United Kingdom

Telephone number: 0800 500 3009

From 29th July, claims can be submitted in three ways:

  1. The application form can be completed and emailed to East Midlands Business at the address below, along with electronic copies or scans of any supporting invoices or documentation.
  2. The application form can be emailed and invoices or other supporting documentation sent by post.
  3. The application form can be completed by hand and sent by post along with other documentation.

You will be able to download the application form from however if you require a paper version of the form please call 0800 500 3009 for further assistance or alternatively, send an email to:

From 29th July any new applications or queries should also be sent to this email address.

You will not need to re-submit any claims which are already in process, as all information will be transferred. Post sent to the old Newport address will be re-directed until the autumn.

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Hearing/Induction Loops


HMRC have advised that that hearing/induction loops when installed in a place of worship are eligible for the zero rate of VAT. Claims for this work are therefore not eligible for a grant from the Listed Places of Worship grant scheme and applicants should speak to contractors to ensure they are charged VAT at the correct rate.


Extension of the Listed Places of Worship Grant Scheme


The Government recently announced changes to the scope and operation of the Listed Places of Worship grant scheme, these changes came into effect on 1 October 2013. From this date, works to pipe organs, turret clocks, bells and bell ropes are eligible for claims under the scheme. Professional services directly related to eligible building work such as architect fees are also eligible.

Also from 1 October 2013, applications to make use of the scheme are accepted from religious or charitable groups whose principal or primary purpose is to conserve, repair and maintain redundant listed places of worship are not in private ownership.

The changes to scope will be accompanied by administrative changes to simplify claiming through the scheme:

  • In any twelve month period, each place of worship may submit one claim using eligible invoices with a value of less than £1000, but more than £500 (excluding the VAT paid). This is in addition to an unlimited number of claims where the value of eligible work carried out (excluding VAT) is £1000 or greater
  • Scanned or photocopied invoices are now accepted to support claims
  • The scheme will process payment runs each week to deliver a smoother flow of payments to applicants. This will result in most applicants receiving their grant more quickly.

Full details of all changes and how they will apply are detailed throughout this website. New application forms and guidance documents can also be downloaded using the left hand menu options.


The Listed Places of Worship Grant Scheme makes grants towards the VAT incurred in making repairs and carrying out alterations to listed buildings mainly used for public worship. The scheme has an annual budget of £42m, and presently receives around 4000 claims each year.

The expansion to include professional fees and works to pipe organs, turret clocks, bells and bell ropes applies to works supplied on or after 1 October 2013.

Link to website

Transitional arrangements for alterations underway prior to 21 March 2012.

Under transitional arrangements VAT zero-rating continues to apply until 30 September 2015 for certain approved alterations where either a 'relevant consent' was applied for before 21 March 2012 or a written contract was entered into before 21 March 2012. More information is available in HMRC's Information Sheet 10/12. Please click here for details

Where the work performed qualifies for zero-rating under the transitional rules and your builder has charged VAT in error, the VAT cannot be reclaimed through the Listed Places of Worship Grant Scheme. Your builder should instead consult HMRC's public notice 700/45 on How to correct VAT errors and make adjustments of claims. Please click here for details

Contact Information
LPW Scheme
East Midlands Business Ltd
5 Merus Court
LE19 1RJ
United Kingdom

Tel: 0800 500 3009 - calls are free from landlines and mobiles.

Tel: 0845 013 6601 - calls will be charged at the local rate (your service provider, however, may apply an increased rate).
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