We recommend the government introduce a ‘heritage-to-housing’ scheme to bring vacant and at-risk historic buildings back into residential use. The scheme should draw on lessons from other countries such as Italy’s €1 house initiatives and renovation tax incentives, but be adapted to UK conditions. It should combine discounted transfer or leasing of heritage assets with time-limited restoration requirements, financial support for renovation and strong safeguards to ensure long-term occupation and smooth bureaucratic processes. (Recommendation, Paragraph 14)