Queens University of Belfast v Commissioner of Valuation
Series: Rating and Valuation Reporter ; [2001] RVR 112-113(2)Publication details: 2001Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS64192 (Browse shelf(Opens below)) | 1 | Available | 113238-1001 |
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.