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Case Name: Nuffield Health v London Borough of Merton  EWCA Civ 826 (28 May 2021)
Topic: Eligibility for mandatory charitable relief in respect of a health club operated as part of a charity’s wider business.
Full Case: Click Here
Summary: This case involves the interpretation of s.43(6)(a) LGFA 1988 in respect of the mandatory (80%) relief granted where “the ratepayer is a charity or trustees of a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities)” (emphasis added). The second limb of these requirements was examined in detail and the Court of Appeal concluded that such relief should be granted, despite the commercial nature of the health club’s business, taken in isolation.
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