VBNB44500 - VAT Business/Non-Business Manual - HMRC internal manual
VBNB44500 - Specific issues: Religious services You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. A religious service is an act of worship following prescribed rules, that is open to the general public. This guidance is applicable only to religious services provided by ministers of religion in religious buildings. This does not apply to services that are not principally religious in nature, such as graduation...
Source: gov.uk