SDLTM26010A - Reliefs: Charities relief

Detailed rules to qualify for the relief FA03/SCH8/PARA1: Example

Whilst not everything to do with religion is charitable the advancement of religion is considered a charitable purpose.

»Ê¹ÚÌåÓýapprefore where a church provides a dwelling for a vicar, priest etc. for occupation in the course of his or her duties, this would be considered as land being provided for charitable purposes.

»Ê¹ÚÌåÓýapp role of the vicar is to further the charitable purpose of the church i.e., to advance religion through various pastoral, care and administrative parish duties.