Churches: Taxation
Commons · Question 95480 · Tabled 28 Nov 2025 · Treasury · Official record
Answered 3 Dec 2025
Question
Asked by Andrew Snowden
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
Answered by Dan Tomlinson, 3 Dec 2025
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...