Vienna Rooftops

End of the Listed Places of Worship Scheme (LPWS) in England

What's next?

Chris Dears
09/06/2026
Vienna Rooftops

The LPWS helped fund what we understand to be much of the VAT charged on repairs and maintenance for over 60,000 projects.

The scheme was formally closed at the start of April 2026. In England, this is being replaced by the new Places of Worship Renewal Fund (PWRF). 

Who does this concern?

All listed places of worship in England, including listed churches, synagogues and mosques.

Why was the LPWS closed?

  • The LPWS was ‘first come / first served’, and the PWRF will apparently be more strategically and scientifically assessed.
  • The LPWS was only related to VAT on such costs, whereas the PWRF will look at the entire funding of works.
  • In a straw poll, 80% of LPWS-funded parties were ‘going to do the work anyway’.

What is the new criteria for PWRF funding?

  • The criteria for seeking PWRF funding has not yet been established, and Historic England, which is administering such grant claims, is yet to set these out (and still seems to be seeking sector feedback).
  • PWRF funding is guaranteed at £23 million for each of the next four years.

What does this mean?

The delay in setting out the grant funding criteria is unfortunate, and the funding level appears low, especially considering the intention is to fully fund such qualifying works.

Next steps

We will provide an update when the Government or Historic England set out the criteria for making such claims. 

For further guidance, please contact your usual Crowe contact.

Contact us


Robert Warne
Rob Warne
Partner, Head of VAT, Customs and International TradeLondon

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