[John Norris]

Hi Trevor,

I’m afraid I don’t agree with the above responses. Whilst I accept that you could draw a long bow and make the comparison between 555(1)(e) & 555(1)(f) there are specific words in 555(1)(e) that define the land owned by a religious body that is to be exempt from all rates.
Section 555(1) states
(e) land that belongs to a religious body and is occupied and used in connection with:
(i) a church or other building used or occupied for public worship, or
(ii) a building used or occupied solely as the residence of a minister of religion in connection with any such church or building, or
(iii) a building used or occupied for the purpose of religious teaching or training, or
(iv) a building used or occupied solely as the residence of the official head or the assistant official head (or both) of any religious body in the State or in any diocese within the State,

Each sub-section refers to a building as part of what is to be exempt. A church or other building for public worship, building used or occupied solely as the residence of a minister, building occupied or used for religious teaching and building used or occupied solely as the residence of the official head or assistant head in State or diocese etc.

Section 555(1)(e) make no mention of land used for any other purposes in relation to religious organisations than those specified and for that reason I would happily not grant an exemption.