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 note covers issues arising from allotment gardens, including what happens when developers want to build on the site
Allotments (202 KB , PDF)
• This note describes the law on allotments, including some issues that frequently arise. The National Society of Allotment and Leisure Gardeners Ltd has a very useful website and is the main centre of allotment expertise.
• The law on allotments appears in several Acts of Parliament, some more than a century old.
• The Small Holdings and Allotments Act 1908 imposed a duty on councils – which remains in force – to provide allotments if six or more people say that they want them. However, there is no time limit and many people would have to wait decades to obtain an allotment.
• Building on statutory allotment land is only allowed when the allotment holders are offered alternative sites.
• Despite these controls, many people have asked for the provision of more allotments to satisfy demand.
• The Government argues that the neighbourhood planning regime, for which the Localism Act makes provision, could lead to many new allotments.
Allotments (202 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.
Which states are in the Arctic Council and what is its role?
A Westminster Hall debate on the May 2025 UK-EU Summit is scheduled for Thursday 22 May, from 1.30pm. The debate was selected by the Backbench Business Committee and will be led by Stella Creasy MP and Richard Tice MP.