by Bill Heaney
Christian leaders have expressed deep concern about the future of historic churches across Scotland due to the abrupt closure of a crucial funding scheme.
They sounded the alarm after the UK Government announced the Listed Places of Worship Grant Scheme (LPWGS) would stop at the end of March 2026, without informing denominations or the Scottish Government.
LPWGS enabled congregations to reclaim Valued Added Tax (20% VAT) on repairs to buildings of national importance.
The fund provided vital support for churches across Scotland, including West Dunbartonshire and Argyll and Bute.
The Church of Scotland is the largest owner of listed buildings in Scotland and currently owns over 1,100 listed churches and halls.
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Tuesday October 15th 2024: Church of Scotland Moderator Designate 2025. Rev Rosie Frew photographed at Bowden Kirk, Scottish Borders.
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Our Lady of Fatima, Pilgrimage around the Diocese of Scotland.The Pilgrimage Statue of Our Lady of Fatima arrives at St Mirins Cathedral in the Diocese of Paisley,Rosary and veneration of the statue led by Bishop John Keenan, Sunday 8th Oct 2017.Photo by and copyright of Paul Mc Sherry 07770 393960 @Paulmcsherry2
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Moderator Rosie Frew and Bishop John Keenan campaigning for grants for building repairs.
Most date back to the 19th and 20th centuries and are in constant need of costly repairs and maintenance, largely due to increased rainfall and severe weather events relating to climate change.
The Scottish Church Leaders’ Forum said the sudden decision to end the VAT recovery scheme will “severely affect community efforts to fix roofs, maintain aging heating systems and hold back damp”.
In addition to being beloved worship spaces, many listed church buildings are vital community hubs used by a wide variety of groups offering cradle-to-grave support to local people.
They are also a key driver for local tourism – the Church of the Holy Rude in Stirling is one of the city’s top attractions, for example. And local churches are also symbols of local pride and belonging, especially in rural areas.
The Scottish Church Leaders’ Forum has raised its concerns in a letter to Lisa Nandy MP, who heads the Department for Culture, Media and Sport (DCMS).
To replace the UK-wide LPWGS, in January DCMS announced a £92million fund for the next four years, for heritage places of worship in England only.
Rt Rev Rosie Frew, Moderator of the General Assembly of the Church of Scotland, a representative from the Kirk’s property arm the General Trustees and Bishop John Keenan, President, Catholic Bishops’ Conference of Scotland, are holding talks with Kirsty McNeill MP, Parliamentary Under Secretary of State for Scotland, on 10 March.
Church leaders are encouraging people to raise their concerns with their local MPs and invite them to visit their listed church buildings to learn about the important community and spiritual work that takes place within.
Mrs Frew is one of nine church leaders who signed the letter sent to the UK Culture Secretary, which seeks to clarify why denominations affected were not directly consulted on a policy change that “may threaten the viability of some buildings altogether”.
She said: “We were surprised to learn, via a press release, that LPWGS is being closed at the end of the month and very disappointed that this decision was taken without any formal consultation with religious denominations in Scotland.
“The UK Government announced a replacement grant scheme for England only at the end of January and the UK Government appears not to have informed the Scottish Government prior to this unexpected announcement.
“We are seeking urgent clarification and assurances that money will continue to be made available in Scotland to fund essential repairs to listed church buildings.
“We have no idea what the implications are for the Barnett Formula, where devolved governments receive a proportion of funding when the UK Government spends money for England.”
Prior to LPWGS being closed, the Church of Scotland was already significantly affected by changes to the scheme in 2025, which capped the amount of money that could be reclaimed by a congregation at £25,000.
The General Trustees made more than £1million in extra grants available to address the funding gap.
Church leaders warned that the loss of government funding risks increasing the number of heritage church buildings in Scotland needed to be cared for by the state, putting more pressure on public bodies such as Historic Environment Scotland.
Mrs Frew said: “We acknowledge the current budgetary constraints facing all levels of government, but listed churches are not simply about curating cultural architecture, they are important centres for the whole community.
“They are living, breathing spaces at the heart of communities, the length and breadth of Scotland, and play a vital role in community life, hosting social action/outreach work including foodbanks, activities for schools, young people and the elderly.
“The decision to end LPWGS will impact current repair projects as well as ending a scheme which has been vital over many years, and without will add further financial burdens to congregations and the Church as a whole.
“The Church has been forced to sell many historic and beloved buildings in recent years because we can’t afford to keep and run them, due to changing demographics and behaviour patterns.
“Sadly, the likelihood is that this move will make further disposals happen sooner.”
National Lottery funding is not always a suitable and ethical alternative for many congregations due to grants being derived from the proceeds of gambling.
It is of particular concern for Christians in areas of high social deprivation where problem gambling is recognised as having a significant negative impact on communities.
Bishop John Keenan said: “Going forward, the closure of the LPWGS will have a massive impact on the larger projects being carried out on Catholic churches across Scotland.
“One of our eight dioceses alone has estimated that it will stand to lose over £100,000 per annum on the routine maintenance works that it carries out on its listed churches.
“In areas of deprivation where the environment is falling into depopulation and decline, the open doors of the local church and the light shining from within, is a source of solidarity, consolation and hope for the community that remains.”
Reader reaction to this on Facebook included the following:
Micky Wallace
CoS concerned about closures of Churches. It’s the church that has shut down many churches over the last few years, becoming more estate agents than faith leaders.
Look at the website on google and the first time to come up is “properties for sale.
Francis McLaughlin
Truth is the churches need to fill those pews with people. Those buildings were built as churches, not landmarks or heritage sites. Healthy congregations will keep the church and buildings strong. Unfortunately the so called Generation X and Y have largely fallen by the wayside and are not living a Christian life.
I find it interesting that the Church of Scotland owns the buildings and not the actual congregations themselves as is the case with the Presbyterian Church of Canada. Perhaps then latter model would be more beneficial for the Church of Scotland congregations and parishes. However, those tax exemptions are also critically important so push for them and good luck!
Andy Ironside
The problems with the church of Scotland were happening 25 years ago but ministers were in total denial then and to be honest the majority do not understand the real everyday life and reality . Its all to late to be concerned. When the horse has already bolted.
* Top of page picture is of Church of Scotland Moderator the Rt Rev Rosie Frew. Can you spot the churches, some open, some now closed, across West Dunbartonshire?