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Church of Jesus Christ of Latter-Day Saints v Henning (Valuation Officer): HL 1964

The House was asked whether the Mormon Temple at Godstone was exempt from rates as a ‘place of public religious worship’. Held: The words could not apply to places used for religious worship from which the public was excluded.Lord Pearce said that Parliament was entitled to take the view that religious services which were open … Continue reading Church of Jesus Christ of Latter-Day Saints v Henning (Valuation Officer): HL 1964

Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints: HL 30 Jul 2008

The House considered whether certain properties of the Church were subject to non-domestic rating. Various buildings were on the land, and the officer denied that some fell within the exemptions, and in particular whether the Temple itself was a public place of religious worship, since it was not open to the public, or even to … Continue reading Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints: HL 30 Jul 2008