Gallagher (Valuation Officer) (Respondent) v Church of Jesus Christ of Latter-day saints (Appellants), (2008)

Extract

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Gallagher (Valuation Officer) (Respondent) v Church of Jesus Christ of Latter-day saints (Appellants), (2008)

HOUSE OF LORDS

SESSION 2007-08

[2008] UKHL 56

on appeal from: [2006]EWCA Civ 1598

OPINIONS

OF THE LORDS OF APPEAL

FOR JUDGMENT IN THE CAUSE

Gallagher (Valuation Officer) (Respondent) v Church of Jesus Christ of Latter-day Saints (Appellants)

Appellate Committee

Lord Hoffmann

Lord Hope of Craighead

Lord Scott of Foscote

Lord Carswell

Lord Mance

Counsel

Appellants:

Jonathan Sumption QC

Richard Glover

(Instructed by Devonshires)

Respondent:

Timothy Mould QC

Daniel Kolinsky

(Instructed by HM Revenue & Customs Solicitors Office)

Intervener (Secretary of State for Communities and Local Government)

Philip Sales QC

Tim Ward

(Instructed by Treasury Solicitors)

Hearing dates:

24, 25 and 26 JUNE 2008

ON

WEDNESDAY 30 JULY 2008

HOUSE OF LORDS

OPINIONS OF THE LORDS OF APPEAL FOR JUDGMENT

IN THE CAUSE

Gallagher (Valuation Officer) (Respondent) v Church of Jesus Christ of Latter-day Saints (Appellants)

[2008] UKHL 56

LORD HOFFMANN

My Lords,

1.  This appeal concerns the assessability for non-domestic rating of a group of buildings belonging to the Church of Jesus Christ of Latter-Day Saints (commonly known as the Mormon Church) in the Borough of Chorley in Lancashire. The largest and most imposing is the Temple, which stands 48m high and has 6306m2 of internal floor space on five floors. It is fully air conditioned and is fitted and finished both externally and internally to the highest standards. In addition, in proximity to the Temple, there are (i) the Stake Centre, a single storey building containing a space of 1227m2 divided by a moveable partition into a chapel and a multi-purpose hall, together with a number of small meeting rooms, an office and a baptistery (ii) the Missionary Training Centre, a three storey building containing class rooms, dormitory rooms, cafeteria and ancillary rooms, as well as the President’s flat, which is subject to council tax (iii) the Patrons’ Services Building, a small (523m2) single storey building containing a reception area for visitors, a section which sells Church literature and a section for genealogical research by and on behalf of church members (iv) the Grounds Building, a small (287.8m2) single storey building which houses machinery and equipment used for the maintenance of the grounds and all the buildings on the site. It also contains a workshop area, garage and plant room, including the air conditioning unit for the Temple (v) the Patrons’ Accommodation, a two storey building housing 35 bedroom and bathroom suites ...

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