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.
Gambling advertising has been permitted across all British media since 2007, but some are concerned that advertising could encourage harmful or excessive gambling.
Gambling advertising: how is it regulated? (344 KB , PDF)
Gambling operators selling into the British market must have a Gambling Commission licence to transact with, and advertise to, British consumers. The Commission’s licence conditions and codes of practice require operators to comply with the advertising codes, administered by the Advertising Standards Authority (ASA). The codes aim to ensure that gambling adverts do not:
Adverts that breach the codes have to be amended or withdrawn. If serious or repeated breaches occur, the ASA can refer advertisers to the Gambling Commission and broadcasters to Ofcom.
Gambling advertising has increased substantially since the Gambling Act 2005 came into force. This has led to concerns about the impact of advertising on children, young people, and vulnerable adults. In a December 2023 report, the Culture, Media and Sport Committee said there was an “urgent need to better understand the effects of gambling advertising on the risk of harm”.
The Betting and Gaming Council (BGC) represents around 90% of the UK’s betting and gaming industry. Members of the BGC must comply with an Industry Code for Socially Responsible Advertising (PDF)(September 2023).
A gambling white paper was published in April 2023. According to the white paper, there was “good evidence” that advertising could have a “disproportionate impact” on people who already had problems with their gambling. In addition, some forms of online advertising had a strong appeal to those under 18. While the white paper welcomed industry initiatives, it said these did not go far enough. It therefore set out proposals for:
The Gambling Commission has consulted on:
The Commission has not yet published responses to the consultations.
The Labour Party manifesto (PDF) included a commitment to reduce gambling-related harm. This would involve reforming gambling regulation, strengthening protections, and working with the industry on how to ensure responsible gambling.
On 17 October 2024, in response to a parliamentary question on the impact of gambling companies advertising through sport, the government said it was “considering the best available evidence from a wide range of sources” to inform decisions on how to fulfil its manifesto commitment. The government would provide updates “soon”.
Gambling advertising: how is it regulated? (344 KB , PDF)
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.
A general debate on creative industries is scheduled to take place in the House of Commons Chamber on Monday 27 January 2025.
There will be a Westminster Hall debate on government support for the horse racing industry on 24 October 2024. The debate will be opened by Nick Timothy MP.