HL Deb 30 November 1994 vol 559 cc39-40WA
The Lord Bishop of Norwich

asked Her Majesty's Government:

Who is responsible for the maintenance of parish churches of historic and architectural importance in the member states of the European Union and what level of VAT is charged for church building repairs in those countries.

Lord Henley

In the United Kingdom the primary responsibility for the care of churches of the Church of England and the Church in Wales rests with the parochial church council. English Heritage provide grant assistance for structural repairs to historic parish churches through their Church Grants Scheme. Parish churches of the Church of Scotland are maintained either by the relevant congregational board or by the Church of Scotland Trustees. In some member states of the European Union churches are owned by the state and maintained by them. In some others their upkeep is provided for by the levy of a church tax.

The rate of VAT charged for most building repairs in member states of the European Union countries is shown in the table as follows:

Per cent.
Belgium 20.5
Denmark 25
France 18.6
Germany 15
Greece 18
Ireland 21
Italy 19
Luxembourg 15
Netherlands 17.5
Portugal 16
Spain 15
United Kingdom 17.5

There is no information available on whether any member state gives special treatment or lower rates for churches.