The Church of England has provided the following guidance following the closure of the Listed Places of Worship Grant Scheme (LPWGS): ‘Most repairs, maintenance, and conservation work to churches are now subject to the standard VAT rate. However, HMRC continues to allow a number of important VAT zero‑rating routes for churches and other buildings used for charitable, non‑business purposes.’
Understanding VAT Zero‑Rating for Church Works | The Church of England
