000			01320cab a2200277 4500
001			ABS55620
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u17608
041			_aeng
245			_aO`Kelly v Davey (VO)
260			_c1996
350			_a0
490			_aRating Appeals _v[1996] RA 238-245(4)
520			_aLT 24 April 1996. Ratepayer, who was permanently disabled, occupied a hereditament described in the non-domestic rating list as stores and premises, basement and part ground floor. He used the rest of the property as his residence. Ratepayer sought exemption from non-domestic rates on the grounds that the hereditament consisted of property used wholly for the provision of facilities for training or keeping suitably occupied persons who are disabled as set out in the Local Government Finance Act 1988 sch 5, para 16(1)(a). "Held" exemption did not apply because the condtions in sch 5 para 16(1)(a) were not satisfied.
650			_aDISABLED PEOPLE
650			_aEXEMPTION
650			_aLOCAL GOVERNMENT FINANCE ACT 1988 SCH5 PARA 16
650			_aNON-DOMESTIC PROPERTY
650			_aNON-DOMESTIC RATES
650			_aOKELLY V DAVEY
650			_aRATING APPEALS
650			_aWORKSHOP
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c11673 _d11673