Religious Buildings: Repairs and Maintenance
The 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.
Answered by Treasury
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.
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