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High Court determines that a charity shop's use of property for the purpose of fundraising aligns with its charitable objectives, thereby exempting it from property rates. The original decision by the Valuation Tribunal, which had deemed the property rateable, was overturned. The Tribunal had incorrectly focused on the nature of the use (retail) rather than the purpose (fundraising for charitable activities), contrary to the precedent set by the High Court in St. Vincent's Healthcare. The Tribunal's reliance on UK case law was found to be inconsistent with Irish legal principles that require consideration of both the nature and the purpose of the property's use.
Charity Shop, Fundraising, Property Rates, High Court, Valuation Tribunal, Exemption, Charitable Purposes, Retail Activities, St. Vincent's Healthcare, Non-Rateable Property, Schedule 4 of the Valuation Act 2001, National Council for the Blind of Ireland (NCBI), Charitable Tax Exemption, Revenue Commissioners, Charities Regulatory Authority, Case Stated, Legal Precedent, Oxfam Case, Misdirection of Law.
Note: This is intended to be a fair and accurate report of a decision made public by a court of law. Any errors should be notified to the editor and will be dealt with accordingly.
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