SCHEDULES
SCHEDULE 5 Non-Domestic Rating: Exemption
Places of religious worship etc.
11
1
A hereditament is exempt to the extent that it consists of any of the following—
a
a place of public religious worship which belongs to the Church of England or the Church in Wales (within the meaning of the M1Welsh Church Act 1914) or is for the time being certified as required by law as a place of religious worship;
b
a church hall, chapel hall or similar building used in connection with a place falling within paragraph (a) above for the purposes of the organisation responsible for the conduct of public religious worship in that place.
F12
A hereditament is exempt to the extent that it is occupied by an organisation responsible for the conduct of public religious worship in a place falling within sub-paragraph (1)(a) above and—
a
is used for carrying out administrative or other activities relating to the organisation of the conduct of public religious worship in such a place; or
b
is used as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes.
3
In this paragraph “office purposes” include administration, clerical work and handling money; and “clerical work” includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.