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.
Documents to download
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Income tax and Members' expenses (86 KB , PDF)
Provisions have been included in the Budget, presented to the House of Commons on 22 June 2010, to “consolidate existing tax and NICs [National Insurance Contributions] treatments following the introduction of the Parliamentary Standards Act 2009 and the provision in that Act for expenses to be administered by the IPSA rather than the House Authorities”.
This note sets out the background to and extent of the provisions that applied to Members’ allowances administered by the House. It gives details of the changes proposed in the Budget.
Documents to download
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Income tax and Members' expenses (86 KB , PDF)
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France: recent political developments and the 2024 National Assembly elections
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Female Members of Parliament
This list identifies all the women who have ever been elected to the House of Commons. They are reported by election, then in the order in which they were sworn in.
