Written question asked by Simon Hoare (Conservative) on Friday, 30 January 2026, in the House of Commons. It was due for an answer on Tuesday, 3 February 2026. It was answered by Ian Murray (Labour) on Monday, 9 February 2026 on behalf of the Department for Culture, Media and Sport.

Listed Places of Worship Grant Scheme: VAT Exemptions

Question: To ask the Secretary of State for Culture, Media and Sport, what estimate he has made with Cabinet colleagues of the net cost of benefit of (a) removing the VAT exemption on places of worship repairs and (b) increasing the Listed Places of Worship Grant scheme.

Answer: The Department conducted an evaluation of the Listed Places of Worship Grant Scheme. The evaluation included an extensive survey of current and past scheme users and is published here: https://www.gov.uk/government/publications/evaluation-of-the-listed-places-of-worship-scheme-final-report. The evaluation did not estimate the net cost of benefit of (a) removing the VAT exemption on places of worship repairs and (b) increasing the Listed Places of Worship Grant scheme. Our evaluation showed that while it had many benefits, 80% of respondents said that they would still have carried out the work without the rebate. As we look towards a new fiscal period and the evolving needs of our community, it is essential that government support is deployed to the areas where it can have the greatest impact and where it is needed most. Over the next four years, the Places of Worship Renewal Fund will invest £92 million capital funding into listed places of worship and is designed to ensure that taxpayer funding is targeted more effectively toward the preservation of our heritage assets.

Secondary information

Type: Written question
Reference: 109814
Session: 2024-26
Subjects: Costs Repairs and maintenance VAT exemptions Listed places of worship grant scheme
Contains statistics: Yes
Link: View this Written question on www.parliament.uk