Religious Buildings: Business Rates
Commons · Question 19148 · Tabled 15 Jul 2026 · Treasury · Official record
Answered 4 Sep 2026
Question
Asked by David Simmonds
To ask the Chancellor of the Exchequer, whether there is a special category code which the HMRC Valuation Office uses to categorise places of worship for business rate liability or whether places of worship are exempt from the valuation process; and what
Answer
Answered by James Murray, 4 Sep 2026
Places of Public Religious Worship are not valued for business rates. For Places of Public Religious Worship without a certificate, the Valuation Office consider the tests for Religious Exemption as outlined in the Valuation Office Rating Manual, here.