ARTICLE
23 April 2013

High Court Rules On Business Rate Relief For Charitable Purposes

WL
Withers LLP

Contributor

Trusted advisors to successful people and businesses across the globe with complex legal needs
The Kenya Aid programme had two premises for storing office furniture with 25-35% of each of the premises being in use.
United Kingdom Corporate/Commercial Law

The Kenya Aid programme had two premises for storing office furniture with 25-35% of each of the premises being in use. The Council therefore argued that the properties were not, 'wholly or mainly used for charitable purposes'.

The charity's appeal to the High Court succeeded as certain factors were wrongly taken into account such as the necessity for the programme to occupy both premises.

The court also ruled that it was not a legitimate exercise to look at whether the furniture could have been stored more efficiently and reduced the charitable use of the premises.

The case was therefore sent back to the District Judge for further consideration.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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