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.
This Briefing looks at plans to legislate for an independent regulator for English football.
Football governance - time for change? (467 KB , PDF)
In April 2021, the Government announced a Fan-led Review of football governance. This was in response to long-standing concerns about club ownership and financial sustainability in the English game. The review, led by Tracey Crouch MP, was brought forward following abandoned plans for a European Super League.
Following the review, in November 2021, a final report made ten strategic recommendations for the future of football clubs (PDF). The main one was for the establishment, through legislation, of an Independent Regulator for English Football (IREF). The IREF would, among other things, oversee the financial regulation of the game, and establish new owners’ and directors’ tests for clubs. The report also said women’s football should be treated with parity and have its own dedicated review.
In its April 2022 response to the Fan-led Review’s report (PDF), the Government accepted or supported all ten of the Review’s strategic recommendations.
A football governance white paper was published on 23 February 2023. Stuart Andrew, Parliamentary Under-Secretary of State at the Department for Culture, Media and Sport gave a statement to the Commons on the same date. He explained that the white paper would:
Tracey Crouch said the white paper reflected the “vast majority” of the Fan-led Review’s recommendations.
In its September 2023 response to the white paper, the Government said it was “minded” for the new regulator to be independent of any existing body, but that all options remained under review. It also said the regulator would focus on four areas: financial resources, suitable owners, fan interests and approved competitions.
The King’s Speech of 7 November 2023 said a Bill would be introduced to “safeguard the future of football clubs for the benefit of communities and fans”. The Background Briefing Notes to the Speech state that the Bill would establish an independent regulator for the top 5 tiers of the English game (PDF).
A review of women’s football in England was announced in September 2022 to examine:
Karen Carney, the former England international, was appointed Chair of the Review. A call for evidence closed on 1 November 2022.
The findings of the review were published in July 2023. Ten recommendations were made including:
In its December 2023 response, the Government said the review had “raised the bar and been instrumental in setting out a clear-eyed plan to lift minimum standards and deliver bold, sustainable growth at the grassroots and elite levels”. As multiple stakeholders were responsible for taking the review’s recommendations forward, the Government would establish an implementation group to monitor progress. The first meeting is expected to take place in March 2024.
Football governance - time for change? (467 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.