Listed Places of Worship

Treasury written question – answered on 4th April 2005.

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Photo of Mr Simon Thomas Mr Simon Thomas Chief Whip, Spokesperson (Agriculture; Culture; Environment; Heritage; International Development; Sustainable Energy; Transport)

To ask the Chancellor of the Exchequer if he will allow listed places of worship under his Listed Places of Worship Grant Scheme to reclaim VAT paid on renovations and improvements which are designed to meet the requirements of the Disability Discrimination Act 2000.

Photo of John Healey John Healey The Economic Secretary to the Treasury

There is already a VAT zero rate for approved alterations to certain listed buildings, including places of worship. There is also a VAT zero rate for certain works to improve facilities for disabled people within charity buildings.

Most works of renovation and improvement to listed places of worship which are necessary to comply with the Disability Discrimination Act will come within the scope of these reliefs or are covered by the Listed Places of Worship Grant scheme.

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