Reply To: Vacant Land Held By Religious Organisation
Hi Dale
I agree with you based on the information provided. An exemption for a religious body can be granted on vacant land but only where the land 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,
Essentially, (i) may be a vacant block used for overflow car parking or sunday school activities adjacent to a place of public worship. I would say the other items are probably irrelevant as the land described does not appear to be occupied and used and is simply for financial investment purposes.
Happy to discuss further if necessary.
Regards
Andrew
