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 paper sets out to explain environmental taxes and their use in the context of existing and forthcoming policy and legislation; it does not explore the arguments surrounding climate change science. In particular this paper sets out: how green taxes are defined; the arguments for and against their use; Labour government policy on green taxation; the new context for environmental taxation in terms of climate change targets; and proposals for the future use of green taxes.
The Future For Green Taxes (491 KB , PDF)
This paper sets out to explain environmental taxes and their use in the context of existing and forthcoming policy and legislation; it does not explore the arguments surrounding climate change science. In particular this paper sets out: how green taxes are defined; the arguments for and against their use; Labour government policy on green taxation; the new context for environmental taxation in terms of climate change targets; and proposals for the future use of green taxes.
The Future For Green Taxes (491 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 on the Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-25
This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.