Commissioner of Valuation for Northern Ireland v Committee of Management of Fermanagh County Hospital
| Jurisdiction | Northern Ireland |
| Judgment Date | 01 January 1947 |
| Date | 01 January 1947 |
| Court | Court of Appeal (Northern Ireland) |
-Hereditament occupied as residence for nurses in connection with county hospital - Whether used exclusively for charitable purposes - Valuation (Ir.) Act, 1852 (15 16 Vict., c. 63), sections12, 16 - Valuation (Ir.) Act, 1854 (17 18 Vict., c. 8), s. 2.
A detached dwelling-house standing in private grounds was leased to the Committee of Management of a County Hospital and used by them for the sleeping and living accommodation of part of the nursing staff employed at the Hospital. The hereditament in question was distinct from and situated some distance from the lands of the Hospital. The Committee of Management claimed to have this hereditament distinguished in the valuation list as being used exclusively by them for charitable purposes. Held, by the Court of Appeal (Babington and Porter, L.JJ., Black J. dissenting) that the hereditament was not used exclusively for charitable purposes. In determining whether hereditaments are used exclusively for charitable purposes it is not permissible to look outside the hereditaments and to consider whether the user of the hereditaments can be...
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