The College sought exemption from rates in respect of a nurses’ home saying that its objects made it a charitable organisation. It was not conducted for profit, but appeared to have two main purposes.
Held: Each of the purposes must be charitable for the exemption to apply. The one at issue was the object ‘to promote the advance of nursing as a profession in all or any of its branches’,
Morris, Romer, Willmer LJJ
[1959] EWCA Civ 1, [1959] 3 All ER 663, [1959] 1 WLR 1077
Bailii
Rating and Valuation (Miscellaneous Provisions) Act 1955 8
England and Wales
Citing:
Cited – Overseers of the Savoy v Art Union of London Limited QBD 1894
AL Smith LJ considered the objects of the company: ‘If the other object be only a means to the one end . . then the Society has a sole and exclusive object and not another object subsidiary thereto’. . .
Cited – General Nursing Council for England and Wales v St Marylebone Borough Council HL 1959
The court considered how to decide whether the Council could claim exemption from rates.
Held: The court should restrict its consideration to the purposes as set out and not look to the actual activities. The relevant clause had as its main . .
Lists of cited by and citing cases may be incomplete.
Rating, Charity
Leading Case
Updated: 31 October 2021; Ref: scu.262822