Religious Buildings: Tax Allowances

Department for Culture, Media and Sport written question – answered at on 11 February 2026.

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Photo of Pippa Heylings Pippa Heylings Liberal Democrat Spokesperson (Energy Security and Net Zero)

To ask the Secretary of State for Culture, Media and Sport, whether her Department has assessed the adequacy of the Green Book's methodology of the social and health benefits of places of worship, including when determining levels of capital and tax relief support.

Photo of Ian Murray Ian Murray The Minister of State, Department for Culture, Media and Sport, Minister of State (Department for Science, Innovation and Technology)

DCMS welcomes the new Green Book, including its treatment of social and health benefits. DCMS interventions in listed places of worship were assessed in line with Green book methodology. The Culture and Heritage Capital Programme, provides supplementary guidance to the Green Book which increasingly helps us understand and articulate the growth, health and wellbeing impacts of interventions like the Places of Worship Renewal Fund.

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