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 gives a timeline of events relating to the collapse of Football Index in 2021.
The Football Index collapse - a timeline (677 KB , PDF)
BetIndex Limited, trading as Football Index, was a sports betting platform that launched in 2015. It allowed customers to place bets on the performance of footballers. Customers were paid “dividends” according to player performances. If a player performed well, the transfer value went up and so did the “share price”. The aim for customers was to identify rising stars and buy shares in them before selling at a profit.
An operating licence was issued to BetIndex by the Gambling Commission in September 2015.
In March 2021, BetIndex suspended operations and appointed administrators. According to press reports, customers could lose more than £90m.
In April 2021, the Government announced a review to examine how the company’s activities had been regulated. The Independent Report into the Regulation of Football Index was published in September 2021. This found, among other things, that:
Although Football Index was not regulated by the Financial Conduct Authority (FCA), the Report identified areas for improvement for the FCA. These included its speed of response to requests from the Gambling Commission and consistency of messaging on regulatory responsibilities.
The Government has said the Report’s findings will inform its response to its Review of the Gambling Act.
The Government has also said it will not use public funds to compensate customers who have lost money.
The Football Index collapse - a timeline (677 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 briefing paper on the preparations for the Coronation of King Charles III and Queen Camilla, what took place on Coronation day and other events associated with the ceremony.
The Football Governance Bill [HL] 2024-25 is scheduled to have its second reading in the House of Commons on 28 April 2025.