Places of Worship (VAT Exemption)

HC Deb 27 June 1994 vol 245 c404W

Mr. Gareth Wardell

To ask the Chancellor of the Exchequer what is the rationale underlying the decision for places of religious worship to lose their VAT exemption from 1 April 1994.

Sir John Cope

The religious activities of churches remain outside the scope of the VAT system but they pay VAT on the things that they buy. The introduction of VAT on fuel and power from 1 April 1994 applies across the board to all consumers.