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Religious Buildings: VAT

Question for Department for Digital, Culture, Media and Sport

UIN 72246, tabled on 26 October 2022

To ask the Secretary of State for Digital, Culture, Media and Sport, if she will make it her policy to ensure spending on repairs and renovations to listed places of worship are permanently exempt from VAT to enable conservation of heritage sites.

Answered on

31 October 2022

The Government recognises that listed places of worship represent some of the nation's finest heritage, and that there are particular burdens to the upkeep of such spiritual architecture. The Government funded Listed Place of Worship Grant Scheme aims to support the works by giving grants that cover the VAT incurred in making repairs to listed buildings in use as places of worship. This supports the effective conservation of these sites.

In 2012, my Department and the Treasury became joint funders, with annual funding increased up to £42 million per annum. I am pleased to confirm this amount of funding has been secured for the current spending period until 31st March 2025. Whilst the government cannot confirm this funding permanently, my officials remain in close contact with the sector and are aware of the ongoing need for support for this scheme.

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