Exemption from Value Added Tax (Listed Places of Worship) Bill

Key Points

• Exempts VAT on repair work to listed places of worship.
• Applies only to repairs, not new builds or other services.
• Intended to reduce maintenance costs and support preservation of historic religious buildings.
• Introduced in the House of Commons by Sir Christopher Chope and currently at the second reading (as of 17 April 2026).
• If enacted, it would require changes to VAT legislation and would proceed through further parliamentary stages such as committee and third readings.

Progress

The bill had its first reading in October 2024 and is now at the second reading in the House of Commons (April 2026). If it progresses, it would move to committee stage and subsequent readings.