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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.
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.
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.
A briefing on sources of funding - both public and private - for places of worship in the United Kingdom, often for repairs and renovation.
A briefing on sources of funding - both public and private - for places of worship in the United Kingdom, often for repairs and renovation.
My Lords, I am pleased to answer this Question for Short Debate and, like others, I thank the noble and learned Baroness, Lady Prentis of Banbury, for securing the debate. I thank all other noble Lords and the right reverend Prelate, who, despite the weather, stayed to speak in the...
My Lords, I am pleased to answer this Question for Short Debate and, like others, I thank the noble and learned Baroness, Lady Prentis of Banbury, for securing the debate. I thank all other noble Lords and the right reverend Prelate, who, despite the weather, stayed to speak in the...
Lords question for short debate on how the places of worship renewal fund will differ from the Listed Places of Worship Grant Scheme.
Lords question for short debate on how the places of worship renewal fund will differ from the Listed Places of Worship Grant Scheme.
My Lords, the church of St James the Apostle has towered over the small village of Somerton, Oxfordshire, for almost 1,000 years. Last Saturday, our daughter Matilda and her new husband James were married there. The bells
rang, the bridesmaids looked beautiful and the church was immaculate. It was a...
My Lords, the church of St James the Apostle has towered over the small village of Somerton, Oxfordshire, for almost 1,000 years. Last Saturday, our daughter Matilda and her new husband James were married there. The bells
rang, the bridesmaids looked beautiful and the church was immaculate. It was a...
My Lords, if we get this right, we will do far more than preserve historic buildings; we will protect the civic infrastructure that quietly sustains our communities every single day. If we get it wrong, we risk allowing that infrastructure to erode slowly. So I welcome the Government’s intention, and...
My Lords, if we get this right, we will do far more than preserve historic buildings; we will protect the civic infrastructure that quietly sustains our communities every single day. If we get it wrong, we risk allowing that infrastructure to erode slowly. So I welcome the Government’s intention, and...
My Lords, I am extremely grateful to the noble and learned Baroness, Lady Prentis, for securing this debate and, indeed, for
her wider service to the Church. I congratulate her daughter and son-in-law as well. I thank the many thousands of people across our country who play a part in...
My Lords, I am extremely grateful to the noble and learned Baroness, Lady Prentis, for securing this debate and, indeed, for
her wider service to the Church. I congratulate her daughter and son-in-law as well. I thank the many thousands of people across our country who play a part in...
My Lords, it is a genuine pleasure to follow the right reverend Prelate the Bishop of Leicester. I enjoyed his contribution, although I have a nagging feeling that what I am about to say may make him wish that he had been scheduled to speak after me rather than before.
I...
My Lords, it is a genuine pleasure to follow the right reverend Prelate the Bishop of Leicester. I enjoyed his contribution, although I have a nagging feeling that what I am about to say may make him wish that he had been scheduled to speak after me rather than before.
I...
My Lords, I welcome the opportunity to debate this important topic, and sincerely thank the noble and learned Baroness, Lady Prentis of Banbury.
I recognise that places of worship are an important part of the UK’s heritage and architecture. It is fair to say that my opinion differs greatly from the...
My Lords, I welcome the opportunity to debate this important topic, and sincerely thank the noble and learned Baroness, Lady Prentis of Banbury.
I recognise that places of worship are an important part of the UK’s heritage and architecture. It is fair to say that my opinion differs greatly from the...
My Lords, I thank my noble and learned friend Lady Prentis for bringing this important debate before the House. Parish churches are so often the centre of local communities, including for people of all faiths and none. Nothing can compensate when a centuries-old church closes its doors. Over the past...
My Lords, I thank my noble and learned friend Lady Prentis for bringing this important debate before the House. Parish churches are so often the centre of local communities, including for people of all faiths and none. Nothing can compensate when a centuries-old church closes its doors. Over the past...
My Lords, I congratulate the noble Baroness, Lady Prentis of Banbury, on securing this important debate. It is a pleasure to see her in her place leading it. She eloquently set out the problems and issues facing churches that have ancient buildings to care for, and I agree with all...
My Lords, I congratulate the noble Baroness, Lady Prentis of Banbury, on securing this important debate. It is a pleasure to see her in her place leading it. She eloquently set out the problems and issues facing churches that have ancient buildings to care for, and I agree with all...
My Lords, I am very grateful to my noble and learned friend Lady Prentis of Banbury, for securing this debate and congratulate her for the way she set it out. I also congratulate Matilda and James on what sounds like a splendid wedding. As their example shows, we are discussing...
My Lords, I am very grateful to my noble and learned friend Lady Prentis of Banbury, for securing this debate and congratulate her for the way she set it out. I also congratulate Matilda and James on what sounds like a splendid wedding. As their example shows, we are discussing...
To ask the Secretary of State for Culture, Media and Sport, what steps she is taking to help places of worship with the VAT incurred on conservation projects.
To ask the Secretary of State for Culture, Media and Sport, what steps she is taking to help places of worship with the VAT incurred on conservation projects.
In May we opened the £92 million Places of Worship Renewal Fund (PWRF), a new capital scheme to support places of worship as part of the wider £1.5 billion Arts Everywhere package. The Fund will offer grants from £10,000 to £1,000,000 covering a range of repairs and alterations including roof and drainage repairs, electrical upgrades and step free access.
Where capital grants have been awarded, VAT on eligible works and costs will be rebated where it is not otherwise reclaimable. In many cases this will be higher than VAT rebates under the Listed Places of Worship Grant Scheme.
To ask the Secretary of State for Culture, Media and Sport, what assessment she has made of the potential merits of extending the Places of Worship Renewal Fund to allow for VAT costs on repairs and maintenance to be reclaimed.
To ask the Secretary of State for Culture, Media and Sport, what assessment she has made of the potential merits of extending the Places of Worship Renewal Fund to allow for VAT costs on repairs and maintenance to be reclaimed.
The Places of Worship Renewal Fund opened in May 2026 and awards grants for capital works, rather than just the VAT element of a project. Where capital grants have been awarded, VAT on eligible works and costs can be covered by the grant funding if it cannot be reclaimed.
The Department’s evaluation of the Listed Places of Worship Grant Scheme, which allowed for VAT costs on repairs and maintenance to listed places of worship to be reclaimed, showed that 80% of respondents said that they would still have carried out the work without the rebate. The new scheme adopts a more targeted approach to those places that most need support.
To ask the Secretary of State for Culture, Media and Sport, what action is being taken to help places of worship with the VAT incurred on conservation projects.
To ask the Secretary of State for Culture, Media and Sport, what action is being taken to help places of worship with the VAT incurred on conservation projects.
The Places of Worship Renewal Fund will have a budget of £23 million per year. The Places of Worship Renewal Fund will award grants for projects to cover capital works, rather than just the VAT element of a project, as is the case with the Listed Places of Worship Grant Scheme. In some cases the amount granted could be greater than just the VAT element currently funded.
In addition to the forthcoming Places of Worship Renewal Fund there is other funding available via DCMS and the Department’s arm’s length bodies. Between 2024 and 2027 the National Lottery Heritage Fund expects to have invested around £100m in places of worship. Around £30m a year is available through their National Lottery Heritage Grants open programme and an additional £15million is available through a strategic initiative to provide targeted support to build capacity in the sector. Additionally, and in exceptional circumstances, some listed places of worship in England may be eligible for Heritage at Risk funding via Historic England.
To ask the Secretary of State for Culture, Media and Sport, whether her Department has made an assessment of the ability of places of worship to reclaim VAT on repairs and maintenance works following the replacement of the Listed Places of Worship Grant Scheme with the Places of Worship Renewal...
To ask the Secretary of State for Culture, Media and Sport, whether her Department has made an assessment of the ability of places of worship to reclaim VAT on repairs and maintenance works following the replacement of the Listed Places of Worship Grant Scheme with the Places of Worship Renewal...
The Department has not made an assessment of the ability of places of worship to reclaim VAT following the ending of the Listed Places of Worship Grant Scheme.
The Places of Worship Renewal Fund will have a budget of £23 million per year. The Places of Worship Renewal Fund will award grants for projects to cover capital works, rather than just the VAT element of a project, as is the case with the Listed Places of Worship Grant Scheme. In some cases the amount granted could be greater than just the VAT element currently funded.
To ask the Chancellor of the Exchequer, what assessment she has made of the potential cost exempting repairs enjoyed by museums and galleries from VAT to include listed places of worship to the Exchequer.
To ask the Chancellor of the Exchequer, what assessment she has made of the potential cost exempting repairs enjoyed by museums and galleries from VAT to include listed places of worship to the Exchequer.
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Outside of a limited number of VAT reliefs aimed at stimulating the supply of new homes, the standard VAT rate of 20 per cent applies to most construction work.
Some museums and galleries receive VAT refunds on the costs associated with providing free access to their permanent collections, under the museums and galleries VAT Refund Scheme. This includes the refunds of the VAT paid on repairs to the buildings that contain museums/galleries’ permanent collections. Further information about the refund scheme can be found here:
VAT Refund Scheme for museums and galleries (VAT Notice 998) - GOV.UK
The Listed Places of Worship Grant Scheme, administered by the Department for Digital, Culture, Media and Sport, provides grants for VAT paid by listed places of worship on their repair and maintenance costs, with the objective of helping to preserve UK heritage. From April 2026, the scheme will be replaced by a Places of Worship Renewal Fund, which will invest £92 million capital funding into listed places of worship. It is designed to ensure that taxpayer funding is targeted more effectively toward the preservation of our heritage assets.
To ask the Chancellor of the Exchequer, for what reason repairs and maintenance are treated differently for VAT purposes for (a) places of worship and (b) museums and art galleries.
To ask the Chancellor of the Exchequer, for what reason repairs and maintenance are treated differently for VAT purposes for (a) places of worship and (b) museums and art galleries.
Construction repair and remedial works to all buildings are charged at the standard rate of VAT, this includes places of worship and museums/art galleries.
Previously major alterations to listed buildings were zero-rated, including places of worship. Since 2012, alteration works to a protected building are standard rated for VAT. Details are set out in HMRC guidance, available on GOV.UK: https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708#section9
Some museums and galleries receive VAT refunds on the costs associated with providing free access to their permanent collections, under the museums and galleries VAT Refund Scheme. More information can be found at VAT Refund Scheme for museums and galleries (VAT Notice 998) - GOV.UK
The Listed Places of Worship Grant Scheme provides grants for VAT paid by listed places of worship on their repair and maintenance costs, with the objective of helping to preserve UK heritage. From April 2026 the scheme will be replaced by a Places of Worship Renewal Fund, which will invest £92 million capital funding into listed places of worship. It is designed to ensure that taxpayer funding is targeted more effectively toward the preservation of our heritage assets.