Source: All England Reporter
Publisher Citation: [2013] All ER (D) 268 (May)
Neutral Citation: [2013] EWHC 1237 (Admin)
Court: Queen's Bench Division, Administrative Court (London)
Judge:

Mr Justice Sales

Representation Simon Myerson QC and Jonathan Rule (instructed by Cullimore Dutton) for the PSCT.
  Cain Ormondroyd (instructed by Milton Keynes Council, South Cambridgeshire District Council and Cheshire West and Chester Borough Council) for the authorities.
Judgment Dates: 14 May 2013

Catchwords

Rates - Charitable and other organisations - Hereditaments occupied by charity - Respondent local authority seeking liability order against charity in respect of unpaid rates - Two magistrates' courts holding charity liable for non-domestic rates - One magistrates' court holding charity not liable - Unsuccessful parties in three cases appealing - Proper construction of legislation - Whether courts erring in considering nature or designation of buildings - Whether judge erring in approach - .

The Case

Rates Charitable and other organisations. The instant proceedings concerned three appeals by way of case stated from magistrates' courts, which each raised the same central issue concerning the test for relief for charities from non-domestic rates in relation to the activities of the Public Safety Charitable Trust. The Administrative Court applied Kenya Aid Programme v Sheffield City Council (), to the effect that the natural reading and meaning of the words used in of the Local Government Finance Act 1988 were apt to cover not only consideration of the purpose of the use, but also the extent or amount of the actual use.

Practice Areas

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