Written question asked by James Cartlidge (Conservative) on Friday, 28 August 2026, in the House of Commons. It was due for an answer on Wednesday, 2 September 2026. It was answered by James Murray (Labour) on Monday, 7 September 2026 on behalf of the Treasury.

Religious Buildings: Repairs and Maintenance

Question: To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential impact of applying a zero rate of VAT to repairs and maintenance works carried out on places of worship.

Answer

VAT is a broad-based tax on consumption and the standard rate of 20 per cent applies to most goods and services, including most construction works. Exceptions to the standard rate have always been limited and balanced against affordability concerns.

To support the repair and maintenance of places of worship, the Department for Digital, Culture, Media and Sport administer the Places of Worship Renewal Fund which will allocate £92m over four years. The Fund provides upfront capital grants to enable essential capital works for buildings in greatest need.

Secondary information

Type: Written question
Reference: 21291
Session: 2026-27
Subjects: Repairs and maintenance VAT Religious buildings
Link: View this Written question on www.parliament.uk

Religious Buildings: Repairs and Maintenance

Secondary information

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