Repairs and Maintenance: VAT
Commons · Question 110510 · Tabled 3 Feb 2026 · Treasury · Official record
Answered 11 Feb 2026
Question
Asked by Pippa Heylings
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
Answered by Dan Tomlinson, 11 Feb 2026
Construction 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...