Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made on the impact of changing the recoverability of VAT on the repair and reuse of heritage buildings, including churches, and in particular the viability of converting heritage buildings to appropriate housing.

The Government is keen to support the supply of new homes, including the reuse of existing buildings and already encourages this through the VAT system. The conversion of non-residential buildings, including churches, into a residential dwelling qualifies for a reduced rate of VAT at five per cent. Additionally, the conversion of non-residential buildings for relevant housing associations attracts a zero rate of VAT.

Away from VAT, to support the repair and maintenance of places of worship, the Department for Digital, Culture, Media and Sport administer the Places of Worship Renewal Fund which will allocate £92m over four years. The Fund provides upfront capital grants to enable essential capital works for buildings in greatest need.