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Written question asked by Bishop of Chelmsford (Bishops (affiliation)) on Tuesday, 1 September 2026, in the House of Lords. It was due for an answer on Tuesday, 15 September 2026. It was answered by Lord Pitt-Watson (Labour) on Tuesday, 15 September 2026 on behalf of the Treasury.

Housing: Historic Buildings

Question

To ask His Majesty's Government what assessment they have made on the impact of changing the recoverability of VAT on the repair and reuse of heritage buildings, including churches, and in particular the viability of converting heritage buildings to appropriate housing.

Answer

The Government is keen to support the supply of new homes, including the reuse of existing buildings and already encourages this through the VAT system. The conversion of non-residential buildings, including churches, into a residential dwelling qualifies for a reduced rate of VAT at five per cent. Additionally, the conversion of non-residential buildings for relevant housing associations attracts a zero rate of VAT.


Away from VAT, to support the repair and maintenance of places of worship, the Department for Digital, Culture, Media and Sport administer the Places of Worship Renewal Fund which will allocate £92m over four years. The Fund provides upfront capital grants to enable essential capital works for buildings in greatest need.

Secondary information

Type
Written question
Reference
HL2820
Session
2026-27
Subjects
Churches Housing Historic buildings Repairs and maintenance VAT
Link
View this Written question on www.parliament.uk