000			02161cad a22002295a 4500
001			L145295
008			080924e20080730xxk f v 000 0 eng d
035			_a(Sirsi) u145295
041	0		_aeng
245	0	0	_aOpinions of the Lords of Appeal for Judgement in the cause Gallagher (Valuation Officer) v Church of Latter-Day Saints _h[electronic resource]
260			_c2008
520			_a[2008] UKHL 56, 30 July 2008. The appellant church (C) appealed against a decision (see L136882) that buildings on a site owned by it were not exempt from business rates under the Local Government and Finance Act 1988. The valuation officer had accepted a large building, known as the Stake Centre (chapel, hall, meeting rooms, offices and baptistery), was a 'place of public worship' entitled to exemption, but rejected the exemption claims in respect of other buildings owned by the church. In particular, the temple was not a place of religious worship because it was not open to the public, but only open to particular Mormons known as patrons. C submitted that the temple did not have to be open to the public and that denying exemption was discrimination on grounds of religion contrary to the European Convention on Human Rights. Held: appeal dismissed. The Temple was not a place of public worship, and thus not exempt from the rating list. The 1988 Act did not discriminate on the ground of religion. The rule that the exemption was accorded to places of worship only if they were open to the public was general; anyone could comply.
590			_aKA NTK
650	2	4	_aLOCAL GOVERNMENT FINANCE ACT 1988
650	2	4	_aEUROPEAN CONVENTION ON HUMAN RIGHTS 1950 ART 9
650	2	4	_aEUROPEAN CONVENTION ON HUMAN RIGHTS 1950 ART 14
650	2	4	_aSECRETARY OF STATE FOR WORK & PENSIONS v M GALLAGHER (VO) V CHURCH OF LATTER-DAY SAINTS
651		4	_aEngland and Wales _y1543-
690			_aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-COMMERCIAL PROPERTY TAXATION VALUATION
856	4	0	_uhttps://www.publications.parliament.uk/pa/ld200708/ldjudgmt/jd080730/gallag-1.htm _zView the case free of charge at www.publications.parliament.uk...
942			_n0
999			_c80765 _d80765