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 Copyright (Rights and Remuneration of Musicians Etc.) Bill would create new rights for composers and performers, including a right to equitable remuneration when their music is streamed
Copyright (Rights and Remuneration of Musicians, Etc.) Bill (81 KB , PDF)
The Copyright (Rights and Remuneration of Musicians Etc) Bill (161 KB, PDF) is a Private Member’s Bill sponsored by Kevin Brennan MP. It was introduced in the House of Commons on 16 June 2021 and is due to have second reading on 3 December.
The Bill would amend the Copyright, Designs and Patents Act 1988 (“the 1988 Act”) to introduce new intellectual property rights for musicians. In doing so it would implement recommendations of the Digital, Culture, Media and Sport Committee’s 2021 inquiry into the economics of music streaming.
The Bill seeks to update the law of performer, composer and songwriter rights, by creating a right to “equitable remuneration” for artists whose music is streamed. This reflects the fact that streaming has become the predominant way that music is consumed in the UK.
It would also protect performers and composers from the negative consequences of unequal bargaining power when entering into agreements for the use of their work (referred to in copyright law as ‘exploitation’). It would do so by ensuring that revenues generated by that work are shared fairly.
Finally, it would allow performers and composers to reclaim rights after defined periods of time. This would allow them to benefit from more equal bargaining power at later stages of their career, and to arrange more effective exploitation of their work.
The sponsoring Member has prepared Explanatory Notes (317 KB, PDF) to accompany the Bill.
Copyright (Rights and Remuneration of Musicians, Etc.) Bill (81 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.
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