Value Added Tax, or VAT as it is commonly referred to, is paid on most items and services including those used within the maintenance and repair of parish buildings.

There are some instances when particular works or specific buildings may be entitled to a different VAT rate than the current 20%. There is also the opportunity for listed churches to apply for a grant against the VAT cost of certain works.

This guidance document seeks to outline when this might be the case and how to go about ensuring your parish can benefit.

VAT relating to Building Works