Whether Nuffield Health is entitled to mandatory relief from non-domestic rates in respect of its occupation of premises at Merton Abbey under section 43(6)(a) of the Local Government Finance Act 1988 which applies where:
‘the ratepayer is a charity or trustees of a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).’
Lord Justice David Richards
[2021] EWCA Civ 826
Bailii
Local Government Finance Act 1988 43(6)
England and Wales
Updated: 20 June 2021; Ref: scu.663191
