Supporting Historic Places of Worship and Vital Local Community Services

That the Parliament notes the conclusion of the UK-wide Listed Places of Worship Grant Scheme in March 2026; recognises that, while a replacement capital fund has been introduced for listed places of worship in England, no equivalent dedicated scheme has yet been established in Scotland; understands that any corresponding funding that is received through Barnett consequentials will not be ring-fenced to help listed places of worship in Scotland meet the financial impact of the 20% VAT rate on structural repairs; believes that this will place an increased burden on voluntary congregations and charities, including Dundee Law Parish Church and its historic Steeple building; welcomes the important community work delivered by church-based initiatives, such as local substance recovery programmes that provide essential support to vulnerable individuals; understands with concern that the absence of transitional financial relief risks reducing the capacity of these grassroots services, thereby increasing pressure on what it considers to be already overstretched local authority and NHS services, and urges the Scottish Government to set out how it will use available funding to establish an alternative support mechanism or transitional relief scheme to protect listed places of worship and the vital community services that they house.