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Rating Decisions

Our regular update on Rating cases provides a short summary and full transcript of key rating decisions. These cases are chosen for their impact on rating law and practice.

Recent Developments – Edition #39

This is the latest update of the Rating Wing of the Town Library, an online resource providing a short summary and full transcript of key rating decisions.

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Case Name: Nuffield Health v London Borough of Merton [2021] 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.

CommentaryClick Here

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