Religious Property Rate Relief
Churches and other places of worship which are occupied by a religious body are exempt from the payment of Rates providing that the property is:
(a) a building occupied by a religious body and used for the purpose of religious worship;
(b) a church hall, chapel hall or similar premises used in connection with a building such as is referred to in paragraph (a) above for the purposes of the religious body which occupies that building; or
(c) any premises occupied by a religious body and used by it:
(i) for carrying out administrative or other activities relating to the organisation of the conduct of religious worship in a building such as is referred to in paragraph (a) above; or
(ii) as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes.