Joseph Rowntree Memorial Trust Housing Association Ltd v Attorney-General: 1983

Housing associations wished to build self-contained dwellings for sale to the elderly. The court was asked whether such activity would be charitable in nature.
Held: The proposed schemes were charitable. They were for the relief of the aged, and remained charitable even though individuals would benefit.
Peter Gibson J discussed the compatibility of gifts benefitting individuals with the trust being charitable: ‘The third objection was that the schemes were for the benefit of private individuals and not for a charitable class. I cannot accept that. The schemes are for the benefit of a charitable class, that is to say the aged having certain needs requiring relief therefrom. The fact that, once the association and the trust have selected individuals to benefit from the housing, those individuals are identified private individuals does not seem to me to make the purpose in providing the housing a non-charitable one any more than a trust for the relief of poverty ceases to be a charitable purpose when individual poor recipients of bounty are selected.’


Peter Gibson J


[1983] Ch 159, [1983] 1 All ER 288

Cited by:

CitedHelena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
Lists of cited by and citing cases may be incomplete.

Charity, Housing

Updated: 06 May 2022; Ref: scu.464224