Ealing London Borough and others v Notting Hill Housing Trust and another

Local government – Council tax. Three local authorities appealed against the decision of the Valuation Tribunal for England (the tribunal), granting the respondent registered providers of social housing with charitable status an exemption from council tax, under Class B of art 3 of the Council Tax (Exempt Dwellings) Order 1992, SI 1992/558. The Administrative Court held that the tribunal had erred in holding that there was a presumption that two of the conditions for the grant of the exemption were satisfied, with a consequential reversal of the normal burden of proof. Only the first appeal would be allowed, as no sufficient evidence had been provided to satisfy the fourth condition.

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