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Non-Domestic Rates: Religious Buildings

Volume 498: debated on Wednesday 28 October 2009

To ask the Secretary of State for Communities and Local Government pursuant to the answer of 3 June 2009, Official Report, column 591W, on non-domestic rates: religious buildings, for which faith communities and religions the Valuation Office Agency has determined that their premises, where used for public religious worship, may be eligible for exemption from non-domestic rating. (295853)

Places of Public Religious Worship which belong to the Church of England and Church in Wales and all other religions certified under the Places of Worship Registration Act 1855 where there is an open invitation to the public to attend services are exempt from NNDR under the Local Government Finance Act 1988. The exemption does not extend to organisations which practice a philosophy or where the invitation and access is restricted to certain members of the congregation.