000			01459cam a2200217 4500
001			ABS64192
008			000000n2001 000 0 eng u
035			_a(Sirsi) u113238
245			_aQueens University of Belfast v Commissioner of Valuation
260			_c2001
490			_aRating and Valuation Reporter _v[2001] RVR 112-113(2)
520			_aLT 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.
590			_aABS
650			_aHEREDITAMENTS
650			_aRATES ORDER 1977 ART 31(2)
650			_aRATING APPEALS
650			_aSPORTS CENTRES
650			_aSPORTS FACILITIES
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c67443 _d67443