Chancel Repair Search - How many churches are entitled to recover Chancel Tax ?

Some experts estimate that over one quarter of parish churches may be entitled to recover chancel repairs from home owners who own all or part of property ( land ) that may have at some time in the past been owned by parish.

The Law Commission in 1983 identified over 5, 000 chancels for which a repair liability existed of which only 1, 200 were the liability of the Church Commissioners, Cathedrals and educational foundations.

It is worth noting that liability only impacts land in parishes where the church is from the medieval period or earlier ( still a significant number ).

The tax ( or liability )  is  not applicable in the most part in Wales following the dis-establishment of the Church in Wales in 1920, although many conveyancing solicitors still conduct a chancel repair search as a precaution.