“In The Church of Scientology Religious Education College Inc v Ricketts (VO) [2023] UKUT 1 (LC), the issue in the appeal was whether two buildings used by the Church of Scientology in London were exempt from non-domestic rating under the exemption covering places of public religious worship and related church premises. The key to the relevant exemption was that the hereditament concerned had to be, or include “a place of public religious worship”. The Upper Tribunal noted that in R (Hodkin) v Registrar General [2013] UKSC 77, the Supreme Court had ruled that the Scientologists’ London chapel was a place of meeting for religious worship within the meaning of section 2 of the Places of Worship Registration Act 1855 and should be registered for the solemnisation of marriages under the Marriage Act 1949.”
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Law & Religion UK, 10th January 2023
Source: lawandreligionuk.com