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.

Tax Credits Bill (Bill 52 of 2001/02). House of Commons Library Research Paper 01/110
Tax Credits Bill (Bill 52 of 2001-02) (279 KB , PDF)
Tax Credits Bill (Bill 52 of 2001/02). House of Commons Library Research Paper 01/110
Tax Credits Bill (Bill 52 of 2001-02) (279 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.