Written Question·Treasury·UIN 95480

Churches: Taxation

Tabled: 28 November 2025
Answered: 3 December 2025
Named Day

Question

Mr Andrew Snowden

Conservative — Fylde

To ask the Chancellor of the Exchequer, whether the Government has considered recognising listed church buildings as national heritage assets in the tax system.

Answer

Dan Tomlinson
Church buildings are not usually owned by individuals and so are not usually chargeable to inheritance tax. Where an individual inherits and wishes to retain heritage property they can claim Conditional Exemption, so that there is no inheritance tax for a...
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