Section 43(5) and (6)(a) of the Local Government Finance Act 1988 (“the LGFA”) provides for a mandatory 80% relief from business rates where “the ratepayer is a charity or trustees for a charity” and the premises are “wholly or mainly …
![London Borough of Merton Council v Nuffield Health [2023] UKSC 18 – UKSC Blog London Borough of Merton Council v Nuffield Health [2023] UKSC 18 – UKSC Blog](https://s0.wp.com/i/blank.jpg)
![London Borough of Merton Council v Nuffield Health [2023] UKSC 18 – UKSC Blog London Borough of Merton Council v Nuffield Health [2023] UKSC 18 – UKSC Blog](https://s0.wp.com/i/blank.jpg)
Section 43(5) and (6)(a) of the Local Government Finance Act 1988 (“the LGFA”) provides for a mandatory 80% relief from business rates where “the ratepayer is a charity or trustees for a charity” and the premises are “wholly or mainly …