places of worship

Energy, water and waste for places of worship

Where a place of worship is run by a charity, energy used for its non-business purposes can qualify for 5% VAT with no Climate Change Levy (HMRC VAT Notice 701/19 "Fuel and power"). The charity gives its supplier a VAT relief certificate. After that, the biggest levers are buying on the building's real pattern of use and putting every building on one register.

  • Charity VAT and Climate Change Levy checked on every supply
  • Rates compared on weekend and event use
  • Several buildings on one register and one end date

What we check

  • Charity VAT relief

    Energy a charity uses for non-business purposes can be charged at 5% VAT with no Climate Change Levy under HMRC VAT Notice 701/19. The supplier needs a VAT relief certificate from the charity. We check each bill shows the right treatment.

  • Intermittent use

    Heavy use at weekends, festivals and events, and little in between. Standing charges and capacity matter more when the building is empty most of the week, so we compare quotes on that pattern.

  • Large, tall spaces

    High ceilings and large halls take a long time and a lot of energy to heat. Gas is often the largest bill.

  • Boilers and heating timers

    Heating that comes on for an empty building adds up. Checking boiler timers against the real calendar of services and events is one of the simplest savings.

  • Halls let to community groups

    If a hall is let out for a fee, that use may count as business use for VAT, so the supply may need to be split between relieved and standard-rated use. Check the certificate your supplier holds matches how the building is used.

  • Water

    Kitchens, toilets and halls used for events. In England and Scotland a non-household customer can choose its water retailer.

  • Waste

    General waste and recycling compared on the collections you actually need, for event weeks as well as quiet ones.

A diocese, circuit or group of buildings?

We put every building's meters on one register, find each end date and notice period, and line the contracts up as they expire so the group can be bought as one portfolio.

How we are paid

At Business Savings Guru, we believe customers should understand how their energy broker is paid. Our commission is clearly disclosed on the energy contract you sign, so you know how BSG is remunerated before you commit. How broker fees work

Questions we are asked

Does a place of worship pay 5% VAT on energy?
It can. Where the building is run by a charity and the energy is used for its non-business purposes, the supply can qualify for 5% VAT and no Climate Change Levy under HMRC VAT Notice 701/19. The charity gives its supplier a VAT relief certificate. Uses that count as business, such as paid hall lettings, may need to be split out.
Our building is empty most of the week. Does that change the best contract?
It can. With low overall use, standing charges and capacity make up a bigger share of the bill, so we compare quotes on total yearly cost for your pattern, not on the unit rate alone.
We look after several buildings. Can you put them together?
Yes. We list every supply, find each end date and arrange quotes so the contracts can move together.