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 Law Rewrite: the Income Tax (Trading and Other Income) Bill 2004-05. By Antony Seely. SN/BT/3309.
Tax Law Rewrite: the Income Tax (Trading and Other Income) Bill 2004-05 (153 KB , PDF)
Tax Law Rewrite: the Income Tax (Trading and Other Income) Bill 2004-05. By Antony Seely. SN/BT/3309.
Tax Law Rewrite: the Income Tax (Trading and Other Income) Bill 2004-05 (153 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.