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IMPORTANT EMAIL RECEIVED FROM GLASGOW PRESBYTERY CLERK – PLEASE READ

I have been asked as Clerk to forward the undernoted email to you with the request that you make contact with your MP in very early course. The Scheme concludes in a fortnight’s time.

Rev Dr Grant Barclay Glasgow Presbytery Clerk  

YOU ARE URGED TO CONTACT YOUR MP AS SOON AS POSSIBLE

In late January 2026, the UK Government announced the closure of the Listed Places of Worship Grant Scheme, which had allowed VAT to be reclaimed on repairs to listed places of worship, at the end of March 2026.

This announcement was unexpected and will impact current projects as well as ending a scheme which has been vital over many years, and without it will add further financial burdens to Congregations and the Church as a whole.

The UK Government has announced a replacement grant scheme for England only. The Scottish Government have not been informed about the details of this change or whether any additional funding (allocated through the Barnett Formula) would be available.

The General Trustees are working with colleagues across the national office to enter dialogue with both the UK and Scottish Governments – but we need you to make representations to your MP – and for you to do this now.

It is better if as many people as possible in a constituency write to their MP. You may want to consider a joint message but know that several constituents raising the same issue will get more notice. If you have a Presbytery meeting or Kirk Session meeting soon, consider tabling a deliverance which sets your concern and use this as the basis for your message.

If you are a Presbytery Clerk or writing as a convener or member of a presbytery committee with a remit for property and finance, you should write to all the MPs whose constituency falls within the bounds of the presbytery.

How to contact your MP:
Enter your postcode (or the postcode of your church building) into the Find your MP search bar at the top of this page: https://members.parliament.uk/

On your MP’s page, you will find their email address. If you prefer to send a letter in the post you should address it to them at: House of Commons, London, SW1A 0AA. Some MPs share other contact details such as telephone number or social media accounts. It doesn’t matter what route you use to contact your MP and if you know them personally a phone call might be better than written correspondence – but if in doubt, send an email.

What to say:
We are not offering a template letter: our experience is that MPs engage better when messages are individual and specific rather than a copy-and-paste national campaign. Please know that the national office is taking action with MPs and UK and Scottish Government. This action is a request for you to take the initiative. The following points are things you might want to include.
• Share the surprise that the Listed Places of Worship Grant Scheme is being closed and disappointment that the Church of Scotland was not consulted or informed about this decision.
• Talk about the listed churches that are part of your congregation – their history and the role they play in the community (including social action/outreach work that takes place, such as hosting community organisations, collections for foodbanks, friendship/social activities, school outreach, climate, refugee, or interfaith work etc.)
• If you have a current or recent repair project and have benefited from the Listed Places of Worship Grant Scheme, tell them this and what it has meant to your congregation.
• If you expect to undertake work in the foreseeable future, say how this work will impact you.
• Acknowledge the current budgetary constraints facing all levels of government but point out that listed churches are not simply about curating cultural architecture, but which are important centres for the whole community.
• Recognise that the Church of Scotland has recently had to sell many historic and beloved buildings because we can’t afford to keep and run them. The likelihood is that this decision will make further disposals happen sooner.
• Point out that a new fund is for England only; but that the UK Government appears not to have liaised or consulted with the Scottish (or Welsh or Northern Ireland) Government about this.
• Say that we – and the Scottish Government – remain in the dark about the implications for the Barnett Formula (where devolved governments receive a proportion of funding when the UK Government spends money for England).
• Ask the MP to follow up with the Department for Culture, Media and Sport, the Treasury, and the Scotland Office.
• Invite the MP to visit your church to see the building and learn about some of the community and spiritual work which takes place.

Follow up:
Please let the national office know if you have contacted your MP, and what their response is. Write to the Parliamentary Officer, David Bradwell – dbradwell@churchofscotland.org.uk

If you have written to your MP and have not received a response after five working days, follow up. MPs receive hundreds of messages a day, alongside parliamentary and political party commitments – they may need a friendly nudge to make sure that the issue has been drawn to their attention.

If other community groups or organisations use your church building, ask them if they will also contact the MP to let them know how they value the space and how important our buildings are to their activities.

Further information:
The Moderator and the General Trustees will meet with UK Government ministers from the Department for Culture Media and Sport and the Scotland Office on 10 March; if there is news from this meeting, we will communicate this to you.

We are in touch with the Scottish Government who are aware of the situation and remain open to dialogue – though the imminent Scottish Parliament elections mean the timing is such that it is difficult for any long-term commitments to be made before mid-May.

We are in touch with other Scottish denominations, and with church groups in Wales, as this decision does not just affect the Church of Scotland. The Church of England have offered help and assistance in raising concerns in the UK Parliament. They have additional concerns as the details of the new England-only scheme have not yet been announced.

If you are currently undertaking works to a building or have a project planned that will be impacted by the changes, in the first instance, please contact your Presbytery Building Officer for advice. The current scheme to reclaim VAT for works undertaken since April 2025 remains open until 31 March 2026. Please submit any applications as soon as possible as possible if you have not done so already. Please be aware that the current scheme has a capped budget of £23million, VAT is repaid on a first come first served basis and no further funds will be allocated. Applications can be made online Listed Places of Worship (LPW) Grant Scheme.

Finally in the event of any queries, please contact us using the details below
Queries relating to contacting your MPs contact Parliamentary Officer, David Bradwell –dbradwell@churchofscotland.org.uk
Queries relating to specific projects and buildings contact gentrustees@churchofscotland.org.uk