The Law Reports (Chancery Division)
[2022] Ch 1
Court of Appeal
Nuffield Health
v
Merton London Borough Council
[2021] EWCA Civ 826
2021 Jan 20, 21; May 28
David Richards, Peter Jackson, Nugee LJJ
Rating— Non-domestic rates— Relief— Registered charity applying for mandatory relief from non-domestic rates on gym premises on basis gym wholly or mainly used for “charitable purposes”— Whether charity required to establish premises used for “public benefit”—
Local Government Finance Act 1988 (c 41), s 43(6)(a)
—
Charities Act 2011 (c 25), ss 2, 4