20 March 2018
The Kenya Aid programme had two premises for storing office furniture with 25-35% of each of the premises being in use. The Council therefore argued that the properties were not, ‘wholly or mainly used for charitable purposes’.
The charity’s appeal to the High Court succeeded as certain factors were wrongly taken into account such as the necessity for the programme to occupy both premises.
The court also ruled that it was not a legitimate exercise to look at whether the furniture could have been stored more efficiently and reduced the charitable use of the premises.
The case was therefore sent back to the District Judge for further consideration.