The Weekly Law Reports
[1975] 2 WLR 797
[COURT OF APPEAL]
VANDYK
v.
OLIVER (VALUATION OFFICER)
1975 Jan. 13,
14,
15,
16;
Feb. 10
Feb. 10
Cairns and Lawton L.JJ. and MacKenna J.
Rating
— Health
— Exempt structure
— Ratepayer disabled by illness needing after-care
— Ratepayer providing accommodation for himself and family
— Premises chosen and adapted for his needs
— Whether local authority or voluntary organisation empowered to provide similar structure
— Whether premises exempt from rating
—
National Health Service Act 1946 (9 & 10 Geo. 6, c. 81), s. 28 (1)
—
National Assistance Act 1948 (11 & 12 Geo. 6, c. 29), s. 29 (1)
—
General Rate Act 1967 (c. 9), s. 45 (b) (c) (d)