Rate relief for charities post Nuffield

Laura Webster briefly recaps the law concerning liability orders, business rate relief for charities, and the requirements to qualify as a charity, before then analysing the Supreme Court’s decision in London Borough of Merton Council v Nuffield Health. In this recent landmark case, the Supreme Court was tasked with deciding whether a members-only gym that was by the registered charity Nuffield Health was entitled to business rate relief under section 43 of the Local Government Finance Act 1988.