258-260 Deansgate, M3 4BG

What was argued and what the tribunal found

The appellant, a Church of Scientology organisation, sought deletion of three properties from the rating list claiming exemption as places of public religious worship under Schedule 5 paragraph 11 of the Local Government Finance Act 1988. The tribunal applied the test from Broxtowe Borough Council v Birch, finding that exemption requires a real and meaningful invitation to the public to attend services. Although the buildings had chapels and religious services occurred, the tribunal found no clear, persistent or readily accessible public invitation to services at any of the three properties. The website did not prominently advertise services, there was minimal external signage, no evidence of public attendance at services, and leaflets promoting services were only available inside the buildings. The tribunal dismissed the appeals on the grounds that the properties did not constitute places of public religious worship, and office spaces did not qualify for exemption under paragraph 11(2)(b) regardless of location or use.

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

Evidence

Expert report, Photographs, None from the ratepayer

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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