Kings House, 245 Ampthill Road, MK42 9AZ

What was argued and what the tribunal found

The appellant sought relief from rating for a church building on grounds of exemption under Schedule 5 para 11 of the 1988 Act. The tribunal found that whilst most of the hereditament (auditorium, halls, meeting rooms) qualified as exempt under para 11, the foyer, coffee shop and kitchen did not. The foyer operated primarily as seating for the café rather than as a place of worship or church hall; the coffee shop was run as a separate commercial enterprise through a subsidiary company, staffed and branded independently, and marketed to the public including via delivery platforms. Although profits were returned to the Trust and some church-related bookings occurred, the primary character of these areas was commercial rather than ancillary to worship, and they were therefore not exempt. The tribunal reduced the RV from £178,000 to £30,000.

Summary generated from the decision text and checked against it. The appellant was King's Arms Trust (Bedford), represented.

Grounds argued

• Relief or exemption · decisive

Evidence

Expert report

Cases cited

Gallagher v The Church of Jesus Christ of Latter-Day Saints; Gallagher (Valuation Officer) v The Church of Jesus Christ of Latter-Day Saints; The Church of Scientology Religious Education College Inc v Ricketts; Ebury v The Church Council of the Central Methodist Church

Hearing

20 April 2026