Liverpool Roman Catholic Archdiocesan Trustees Incorporated v Mackay (VO)
Liverpool Roman Catholic Archdiocesan Trustees Incorporated v Mackay (VO)
- 1988
- Rating Appeals (1988) RA 90-100(6) .
LT 4 February 1988 The ratepayers appealed against a decision of the lvc that St James` Social Centre and Club was not exempt from rating under General Rate Act 1967 s39 . The objects of the club were to foster the spiritual and social life and well being of the parish of St James`. The club premises were put to a variety of uses as follows: uses directly connected with public religious worship in the church of St James` and uses directly in connection with the church of St James`, eg: group meetings. Other uses were for social activities directly connected with the parish of St James`, including discos, but some uses were shown not to have a direct link with St James` Church or the parish, eg: club meetings in connection with badminton, cricket and football. It was held that the appeal must be allowed because the premises were not liable to be rated for reasons including: the premises were a church hall since they were purpose built by the church and the premises were used in connec
EXEMPTION
RATING APPEALS
LT 4 February 1988 The ratepayers appealed against a decision of the lvc that St James` Social Centre and Club was not exempt from rating under General Rate Act 1967 s39 . The objects of the club were to foster the spiritual and social life and well being of the parish of St James`. The club premises were put to a variety of uses as follows: uses directly connected with public religious worship in the church of St James` and uses directly in connection with the church of St James`, eg: group meetings. Other uses were for social activities directly connected with the parish of St James`, including discos, but some uses were shown not to have a direct link with St James` Church or the parish, eg: club meetings in connection with badminton, cricket and football. It was held that the appeal must be allowed because the premises were not liable to be rated for reasons including: the premises were a church hall since they were purpose built by the church and the premises were used in connec
EXEMPTION
RATING APPEALS