Buildings that are registered places of worship under the Places of Worship Registration Act 1855.
Various charities for promoting the efficiency of the Royal Navy and Royal Marines, the British Army and the Royal Air Force (known as "service funds"), unless any of the following apply:
they have a gross annual income of more than £100,000; or
they own land (other than a tenancy); or
they benefit people who are not serving members of the armed forces; or
their objects include the exhibition or preservation of articles of historic interest