Scientology and exemption from rates: Church of Scientology v Ricketts (VO)

In The Church of Scientology Religious Education College Inc v Ricketts (VO) [2023] UKUT 1 (LC), the issue in the appeal was whether two buildings used by the Church of Scientology in London were exempt from non-domestic rating under the exemption covering places of public religious worship and related church premises. The key to the relevant exemption was that the hereditament concerned had to be, or include “a place of public religious worship” [1 & 2]. Continue reading