Taxation of state pension
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.

A briefing paper explaining the revaluation of business rates that will come into effect on 1 April 2023, in England, Scotland, Wales and Northern Ireland.
Business rates: the 2023 revaluation (414 KB , PDF)
Non-domestic properties in the UK pay business rates to billing authorities (district and unitary councils). Business rate liabilities are based on each property’s assigned ‘rateable value’. This is multiplied by a ‘multiplier’ or ‘poundage’ to arrive at the property’s annual liability. Rateable values are normally assessed on the basis of the annual rental value of a property. All rateable values are regularly reassessed: this is known as a ‘revaluation’.
The next revaluations of non-domestic properties in England, Scotland, Wales and Northern Ireland will take effect on 1 April 2023. Business rates are a devolved matter and therefore each revaluation operates separately. This note sets out the background to the revaluation in England, providing some information on developments in Scotland, Wales and Northern Ireland. It sets out some of the main effects on ratepayers and local authorities, along with information on how ratepayers may appeal against new valuations.
A basic explanation of the functioning of the business rates system can be found in the Library briefing Business rates.
Business rates: the 2023 revaluation (414 KB , PDF)
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
This briefing discusses the two income tax allowances that married couples and civil partners may be entitled to claim.
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.