Lord Bonomy set out the condition to be passed for a charities trading activities to be chartable for exemption from rating namely that the Court should look at the whole of the evidence before it and decide, on a broad basis, whether the premises were being used wholly or mainly for charitable purposes, so as to give content to the full expression ‘wholly or mainly used’.
Judges:
Lord Bonomy
Citations:
[2009] ScotCS CSOH – 139, [2010] RA 227
Links:
Cited by:
Cited – Kenya Aid Programme v Sheffield City Council Admn 22-Jan-2013
The claimant challenged a decision that it was liable for non domestic rates in respect of some commercial units, on the basis that the use by the charity was not itself charitable.
Held: ‘there is no reason for limiting the ambit of the . .
Lists of cited by and citing cases may be incomplete.
Scotland, Rating, Charity
Updated: 04 August 2022; Ref: scu.377245