68 Tottenham Court Road, W1T 2EZ
Offices and Premises Decided 10 June 2021 25282605 Peter Hodkin
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 3 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellant sought deletion of three Church of Scientology properties from the rating lists on the grounds they were places of public religious worship and therefore exempt. The tribunal found that none of the three chapels constituted places of 'public' religious worship as required by law. The test requires a real and meaningful invitation to the public, and the evidence showed insufficient advertising, no regular public attendance at services, and poor website promotion. The tribunal also rejected the argument that all offices of the organisation were automatically exempt regardless of use and location. All three appeals were dismissed.
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
- 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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