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 the main changes to direct tax rates and allowances announced in the Budget on 23 March 2011.
Direct taxes: rates and allowances 2011/12 (135 KB , PDF)
This paper sets out the main changes to direct tax rates and allowances announced in the Budget on 23 March 2011. It lists the principal personal allowances which will be available against income tax in the tax year 2011/12, and it outlines the conditions necessary for eligibility for these allowances.
Direct taxes: rates and allowances 2011/12 (135 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.
This briefing provides an overview of tax statistics, including recent trends, forecasts, and distribution of taxpayers.
In the 2016 Budget the Government announced the introduction of the Loan Charge to tackle the mass marketing of tax avoidance ‘loan schemes’.