1014. Privileges and exemptions in relation to charitable institutions.

1014.     Privileges and exemptions in relation to charitable institutions.

Societies whose purposes entitle them to be regarded as charitable institutions are only liable to pay one fifth of the non-domestic rates which would otherwise be chargeable in respect of property which they occupy, where such property is wholly or mainly used for charitable purposes, and are not liable to pay non-domestic rates in respect of unoccupied properties1.

Fair and accurate reports of findings or decisions of associations for the purpose of promoting or encouraging the exercise of or interest in art, science, religion or learning may enjoy