Churches now subject to VAT on all repairs

Repairs are now 20% more expensive for all listed churches in the UK

From 19 February 2026, listed places of worship have been forced to bear the full cost of VAT on repairs. This ends a system that has operated successfully for over 25 years, where places of worship could reclaim VAT. It means that local people now must raise money not just to repair roofs and towers but to pay a 20 percent tax to the UK Government too. 

Churches, unlike historic houses, are the home to a whole range of activities that support the local community including foodbanks, mental health support, and community groups.

Museums and galleries offering free admission do not have to pay VAT on repairs, but listed churches do.

What the UK Government must do to make things fair across the board

The UK Government should ensure that listed places of worship across the UK can reclaim all VAT costs on repairs and maintenance of their buildings. We see no reason to treat historic churches – which depend entirely on local funding and volunteers – less favourably than museums.

It is not right that it costs zero percent to demolish a listed church, but you have to pay a 20 percent tax to maintain the building.