Queens University of Belfast v Commissioner of Valuation
Queens University of Belfast v Commissioner of Valuation
- 2001
- Rating and Valuation Reporter [2001] RVR 112-113(2) .
LT NI 8 November 2001. Queens University of Belfast appealed against the decision of the Commissioner of Valuation not to treat the University's Physical Education Centre (PEC) as a hereditament used for purposes of recreation and therefore entitled to a reduction in rates under the Rates Order 1977 Art 31. Both parties agreed that the activities at the PEC qualified as prescribed recreations under Art 31(2)(a) but asked the tribunal to decide whether the PEC was occupied by a not-for-profit organisation which did not to employ anyone to engage in recreation for award as required under Art 31(2)(b). Although it found that this was the case the tribunal reserved its decision inviting the parties to address it further on the issue of whether the University was using the PEC to facilitate the advancement of education rather than solely for recreation.
HEREDITAMENTS
RATES ORDER 1977 ART 31(2)
RATING APPEALS
SPORTS CENTRES
SPORTS FACILITIES
LT NI 8 November 2001. Queens University of Belfast appealed against the decision of the Commissioner of Valuation not to treat the University's Physical Education Centre (PEC) as a hereditament used for purposes of recreation and therefore entitled to a reduction in rates under the Rates Order 1977 Art 31. Both parties agreed that the activities at the PEC qualified as prescribed recreations under Art 31(2)(a) but asked the tribunal to decide whether the PEC was occupied by a not-for-profit organisation which did not to employ anyone to engage in recreation for award as required under Art 31(2)(b). Although it found that this was the case the tribunal reserved its decision inviting the parties to address it further on the issue of whether the University was using the PEC to facilitate the advancement of education rather than solely for recreation.
HEREDITAMENTS
RATES ORDER 1977 ART 31(2)
RATING APPEALS
SPORTS CENTRES
SPORTS FACILITIES