Places of worship are buildings or other locations where religious persons may worship their deity, regularly or not. Many places of worship are also of special historical, architectural or cultural significance, and attract pilgrims and tourists. However, some religions prohibit outsiders to enter their places of worship.
Up and down the country, thousands of churches and places of worship have benefited from the extra cash boost that this scheme provides when undertaking repairs.
The Listed Places of Worship (LPW) scheme was established in the 2001 Budget to repay to faith groups the equivalent of the VAT incurred in repairing listed churches and places of worship.
The scheme covers repairs to the fabric of listed churches and places of worship, plus, since Budget 2006, repairs to clocks, pews, bells and pipe organs.