VAT and Churches
Construction work to repair buildings, including historic churches, is charged VAT at the 20% standard rate. The Listed Places of Worship Grant Scheme provides grants to mitigate the VAT costs for these repairs.
The Unauthorised Entry to Football Matches Bill is a two clause Private Members’ Bill introduced by Linsey Farnworth MP (Labour). The bill had its first reading on 28 November 2024. It had its second reading, without debate, on 7 March 2025. During the bill’s committee stage on 25 June 2025, Diana Johnson, the Minister for Crime and Policing, said that the government supported the bill. The bill was not amended in committee. Its remaining stages in the House of Commons are scheduled for 11 July 2025.
What would the bill do?
The bill would create a specific offence of entering, or attempting to enter, a designated football match in England and Wales without a ticket that the person is eligible to use. The new offence would be within the Football (Offences) Act 1991. A court would therefore be able to impose a football banning order against a person convicted of the offence.
The offence would apply in England and Wales only.
Background to the bill
The Casey review, published in December 2021, examined the disorder surrounding the UEFA Euro 2020 final at Wembley Stadium. The review found, among other things, that “sanctions for those breaking into football stadiums and/ or recklessly endangering lives is weak”. It recommended that “tailgating” should become a criminal offence. Kevin Brennan introduced the Unauthorised Entry to Football Matches Bill 2023-24 on 6 December 2023. The Culture, Media and Sport Committee welcomed the bill in its report on Safety at Major Sporting Events (PDF)(HC 164, 29 December 2023). The Sunak government supported the bill, but it did not complete its parliamentary stages before the general election. The current bill is almost identical to Kevin Brennan’s.
What are designated football matches?
Under the Football (Offences) (Designation of Football Matches) Order 2004, “designated football matches” are matches that involve one or more teams that compete in the top five tiers of men’s domestic football competition, the top two tiers of women’s domestic football competition, the top tier of Welsh men’s football competition, or that represent a country or territory.
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