The Salvation Army, 101 Newington Causeway, SE1 6BN

What was argued and what the tribunal found

The Appellant (The Salvation Army) argued that a ground floor hall and ninth floor prayer room within its headquarters should be exempt from non-domestic rating as ancillary office uses under Paragraph 11(2)(b) of Schedule 5 LGFA 1988. The Tribunal found that both areas were exempt because they were ancillary to office purposes: the hall was used for employee religious services and meetings, and the prayer room provided essential facilities for employee contemplation and stress relief. Applying a reasonably liberal interpretation of "office use", the Tribunal allowed the appeal and reduced the RV to £21,000, comprising only the kitchen and storage areas.

Summary generated from the decision text and checked against it. The appellant was The Salvation Army, represented.

Grounds argued

• Relief or exemption

Evidence

Photographs, Expert report

Cases cited

The Church of Scientology Religious Education College Inc v Andrew Rickets; W & JB Eastwood v Herrod; Gardiner & Theobald LLP v David Jackson

Hearing

16 October 2025

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