Written Question·Treasury·UIN 110510
Repairs and Maintenance: VAT
Tabled: 3 February 2026
Answered: 11 February 2026
Question
Pippa Heylings
Liberal Democrat — South Cambridgeshire
To ask the Chancellor of the Exchequer, for what reason repairs and maintenance are treated differently for VAT purposes for (a) places of worship and (b) museums and art galleries.
Answer
Dan TomlinsonConstruction repair and remedial works to all buildings are charged at the standard rate of VAT, this includes places of worship and museums/art galleries. Previously major alterations to listed buildings were zero-rated, including places of worship. Sinc...
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