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 provides a selection of comment on the Government's gambling white paper, published in April 2023.
Gambling white paper: A reading list (151 KB , PDF)
The Gambling Act 2005 regulates gambling in Great Britain. It is underpinned by three licensing objectives:
The Gambling Commission oversees and enforces the Act.
The Government published a Gambling Act review on 8 December 2020. Its purpose was to examine whether the 2005 Act provided the right “balance of regulation” in the digital age. The review noted concerns that too many people were “still experiencing significant harm” when gambling. There was therefore a need to look at whether “further protections” were needed to prevent the exploitation of vulnerable people. At the same time, the review wanted to respect the freedom of adults to choose how they spend their money, and the “value of a responsible industry which protects players, provides jobs and pays taxes”.
A call for evidence on the review closed on 31 March 2021.
There were around 16,000 responses to the Gambling Act review. The Government originally planned to issue its response by the end of 2021, but the gambling white paper was published on 27 April 2023.
In a statement to the House of Commons, Lucy Frazer, the Secretary of State for Culture, Media and Sport, observed that smartphones had “transformed” gambling and the temptation to gamble was “everywhere”. While the “overwhelming majority” of gambling was done safely and within people’s means”, for some it could lead to addiction and “shattered families; lost jobs; foreclosed homes; jail time; suicide”.
The Secretary of State said the white paper would update gambling rules and regulations to “protect the most vulnerable while also allowing everyone else to enjoy gambling without harm”. It sets out proposals for reform in six areas:
This briefing discusses the background to the white paper and its proposals, followed by related select committee publications, stakeholder commentary and media articles.
Gambling white paper: A reading list (151 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.