MacConnell and others v Commissioner of Valuation for Northern Ireland
MacConnell and others v Commissioner of Valuation for Northern Ireland
- 1989
- Rating Appeals (1989) RA 221-232(7) .
LT for Northern Ireland 6 April 1989 Appeal from a decision of the Commissioner of Valuation refusing to distinguish premises used exclusively for garaging and servicing buses and other vehicles belonging to the congregation of a local church , as exempt from rates . LT held that the premises was not exempt as being occupied by a charity and used wholly or mainly for charitable purposes, because use of the premises was not in itself charitable and was too remote to fulfil the charitable purposes.
EXEMPTION
GARAGES
RATING APPEALS
LT for Northern Ireland 6 April 1989 Appeal from a decision of the Commissioner of Valuation refusing to distinguish premises used exclusively for garaging and servicing buses and other vehicles belonging to the congregation of a local church , as exempt from rates . LT held that the premises was not exempt as being occupied by a charity and used wholly or mainly for charitable purposes, because use of the premises was not in itself charitable and was too remote to fulfil the charitable purposes.
EXEMPTION
GARAGES
RATING APPEALS