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Ebury (VO) v Church Council of the Central Methodist Church [2009] UKUT (LC) 138;

DATE: 17 Jul 2009

Two rooms in a church building used as a bookshop selling a wide range of Christian books, greeting and occasional cards, devotional items and the like and as a coffee shop for the sale of hot and cold drinks and light refreshments, with access externally from the street as well as internally, staffed by volunteers and used part of the time for church activities, was held exempt under para 11 (1) (b) of sch 5 to the Local Government Finance Act 1988 as being part of a church hall, chapel hall or similar building.