To provide the means of public recreation is a charitable purpose1, and so trusts formed for the purposes of providing such means of public recreation are entitled to the various tax exemptions accorded to charities2.
An open space which has been irrevocably dedicated to the public for the purposes of recreation, and which cannot be let or used beneficially, is non-commercial and so exempt from rating and such charges as private street works expenses; but where the dedication of an open space is not irrevocable or if it can be so let or used it is not outside commercial use
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