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Nuffield Health v Merton London Borough Council

Hearings

England & Wales

12 Feb 2020 [2020] EWHC 259 (Ch), Ch D (Stuart Isaacs QC sitting as a deputy High Court judge)

28 May 2021 [2021] EWCA Civ 826; [2022] Ch 1; [2021] 3 WLR 838; [2021] WLR(D) 318; The Times, 23 June 2021, CA (David Richards, Peter Jackson, Nugee LJJ)

27 May 2022 (appn all) [2022] 1 WLR 3867, SC(E) (Lord Briggs, Lord Hamblen, Lord Burrows JJSC)

UK

07 Jun 2023 [2023] UKSC 18; [2024] AC 653; [2023] 3 WLR 13; [2023] 3 All ER 871, SC (Lord Briggs, Lord Kitchin, Lord Sales, Lord Hamblen, Lord Leggatt JJSC)

Subject Matter

CHARITY — Charitable purposes — Advancement of health

[2020] EWHC 259 (Ch), Ch D

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

[2021] EWCA Civ 826; [2022] Ch 1; [2021] 3 WLR 838; [2021] WLR(D) 318; The Times, 23 June 2021, CA

RATING — Non-domestic rates — Relief — Registered charity applying for mandatory relief from non-domestic rates on gym premises — Whether gym wholly or mainly used for “charitable purposes” — Local Government Finance Act 1988 (c 41), s 43(6)(a) — Charities Act 2011 (c 25), s 2

[2023] UKSC 18; [2024] AC 653; [2023] 3 WLR 13; [2023] 3 All ER 871, SC

RATING — Non-domestic rates — Relief — Registered charity applying for mandatory relief from non-domestic rates on gym premises — Whether gym wholly or mainly used for “charitable purposes” — Whether necessary to show gym used for public benefit — Local Government Finance Act 1988 (c 41), s 43(6)(a) — Charities Act 2011 (c 25), s 2

[2023] UKSC 18; [2024] AC 653; [2023] 3 WLR 13; [2023] 3 All ER 871, SC

Appellate History

Nuffield Health v Merton London Borough Council [2020] EWHC 259 (Ch), Ch D

Decision of Stuart Isaacs QC sitting as a deputy judge of the Chancery Division affirmed

Nuffield Health v Merton London Borough Council [2021] EWCA Civ 826; [2022] Ch 1; [2021] 3 WLR 838; [2021] WLR(D) 318; The Times, 23 June 2021, CA

Decision of the Court of Appeal affirmed

Nuffield Health v Merton London Borough Council [2023] UKSC 18; [2024] AC 653; [2023] 3 WLR 13; [2023] 3 All ER 871, SC

Commentary

UK Supreme Court Blog
Case Preview: London Borough of Merton Council v Nuffield Health Ltd Case comment

Law & Religion UK
Public benefit for the rich?: Merton LBC v Nuffield Health Case comment

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