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Rates – Charitable or other organisation. The Divisional Court allowed the appellant local authority's appeal by way of case stated against the judge's decision, dismissing its application for liability orders for non-domestic rates against the respondent charity. The judge had not been entitled to take into account as a factor, when having assessed whether the premises had been wholly or mainly used for a charitable purpose, the fact that the premises had not been used for any other purpose.
Rates – Charitable or other organisation. The Divisional Court allowed the appellant local authority's appeal by way of case stated against the judge's decision, dismissing its application for liability orders for non-domestic rates against the respondent charity. The judge had not been entitled to take into account as a factor, when having assessed whether the premises had been wholly or mainly used for a charitable purpose, the fact that the premises had not been used for any other purpose.
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