Commissioner of Valuation v Trustees of Fisherwick Church
| Jurisdiction | Northern Ireland |
| Judgment Date | 01 January 1927 |
| Date | 01 January 1927 |
| Court | King's Bench Division (Northern Ireland) |
Exclusive charitable user - Church hall used partly for recreational purposes - 15 16 Vict., c. 63, s. 16 - 17 18 Vict., c. 8, s. 2.
The respondents were owners of a church hall which was used for church purposes, including the meetings of a guild connected with the church. Among other activities of the guild, badminton was played by the members twice a week six months in the year. The Commissioner of Valuation for Northern Ireland decided that owing to this user the hall was not entitled to exemption from rating under the Valuation Acts as it was not "used exclusively for charitable purposes." The respondents appealed to the Recorder of Belfast who held that there was an exclusive charitable user of the premises which were therefore exempt from rating: —Held, by the Divisional Court (Moore, L.C.J., and Brown, J.), on case stated by the Recorder pursuant to the Valuation (Ireland) Act, 23 & 24 Vict., c. 4, s. 10, that the playing of badminton in the hall formed a...
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