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Religious Buildings: Tax Allowances

Asked by Pippa HeylingsLiberal DemocratDepartment for Culture, Media and SportTabled Answered 11 February 2026UIN 110511

The question

To ask the Secretary of State for Culture, Media and Sport, whether her Department has assessed the adequacy of the Green Book's methodology of the social and health benefits of places of worship, including when determining levels of capital and tax relief support.

Answered by Ian Murray

DCMS welcomes the new Green Book, including its treatment of social and health benefits. DCMS interventions in listed places of worship were assessed in line with Green book methodology. The Culture and Heritage Capital Programme, provides supplementary guidance to the Green Book which increasingly helps us understand and articulate the growth, health and wellbeing impacts of interventions like the Places of Worship Renewal Fund.

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