Darcy House 146, Queen Victoria Street, EC4V 4BY

What was argued and what the tribunal found

The appellant sought deletion of three properties from the rating list on grounds of exemption as places of public religious worship under Schedule 5 paragraph 11 of the Local Government Finance Act 1988. The tribunal found that none of the three chapels qualified as places of public religious worship because there was insufficient evidence that members of the public had been given meaningful notice or invitation to attend services. Applying the test established in Broxtowe and Gallagher, the tribunal determined that the appellant failed to demonstrate that public religious worship took place at the material day, and appeals were therefore dismissed on all grounds.

Summary generated from the decision text and checked against it. The appellant was Church of Scientology Religious Education College Inc, represented.

Grounds argued

• Relief or exemption · decisive
• Validity of the proposal

Evidence

Expert report, Earlier tribunal decisions

Cases cited

Gallagher v Church of Jesus Christ of Latter-Day Saints; Broxtowe Borough Council v Birch; Church of Jesus Christ of Latter Day Saints v Henning; Colour Weddings Limited v Ritchie Roberts

Hearing

26 May 2021

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