Exemption from Value Added Tax (Listed Places of Worship) Bill

This bill exempts listed places of worship from paying Value Added Tax (VAT) on repairs, maintenance, and renovation work. Listed places of worship are buildings officially recognized as having historical or architectural importance. Currently, these buildings must pay the standard 20% VAT on construction and repair services, which significantly increases costs. The bill aims to reduce financial burdens on religious organizations managing historically important buildings by allowing them to reclaim or avoid VAT on eligible work.