As of early 2026, UK churches and heritage custodians are facing significantly higher church repair costs after the end of the Listed Places of Worship Grant Scheme. Repair, maintenance and roof works are now subject to VAT at the full 20% standard rate, while only a narrow range of new, detached charitable buildings still qualifies for zero-rating. The government’s replacement £230 million funding package provides some support, but it no longer offsets VAT directly in the sa