The UK government has not classified the Church of Scientology as a religious institution.

The Church's application for charity status in England and Wales was rejected in 1999, on the grounds that there is no "public benefit arising out of the practice of Scientology".

The Church has not exercised its right of appeal.

In 2000, however, the Church of Scientology scored an important victory when it was exempted from UK value added tax on the basis that it is a not-for-profit body.

As a result of the decision, Revenue and Customs reportedly had to return several million pounds' worth of past VAT payments to the institution

The Church of Scientology publicly classifies itself as a religion, and some scholars consider it a new religious movement, but that claim has been challenged for decades on the grounds that the Church operates more like a for-profit business than a church. 

Several of the Church's practices resemble business operations, including paying recruiters a cut of the money made from the people they attract and the franchising network that results in large revenues for the highest levels of the Church. Such activities distinguish Scientology from other religious organizations. The Church pays 10% commissions to recruiters, called Field Staff Members (FSMs), on new recruits they bring in who take a course or receive counseling.In addition, Church of Scientology franchises/missions, pay the Church roughly 10% of their gross income.The Church charges for auditing and other Church-related courses required for advancing through the ranks of Scientology. These programs can run to tens or hundreds of thousands of pounds

The German government takes the view that Scientology is a commercial enterprise, and Belgium, France, Ireland, Luxembourg, Philippines, Israel and Mexico remain unconvinced that Scientology is a religion.

Since its inception in 1954, the Church of Scientology has been involved in a number of controversies. Some major sources of controversy are the Church's aggressive attitude in dealing with its perceived enemies and critics,[allegations of mistreatment of members, and predatory financial practices, for example the high cost of religious training: and perceived exploitative practices. When mainstream media outlets have reported alleged abuses, representatives of the church have tended to deny such allegations. 

This is a dangerous cult and business

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