The Church of Jesus Christ of Latter-day Saints v The United Kingdom

Human rights – Freedom of religion or belief – Discrimination in exercise thereof – Right to peaceful enjoyment of possessions – Interference with – Religious organization restricting access to temples to selected class of worshippers – Valuation officer applying 80 per cent reduction in rating of temple in Preston, UK in view of its use for charitable purposes but refusing full exemption available for buildings used for ‘public religious worship’ – On final appeal House of Lords ruling that full exemption available only for places of religious worship open to the public and that refusal of exemption to temple not falling within ambit of claimant’s right to freedom of religion – Whether discrimination in enjoyment of freedom of religion – Whether state action neutral exercise of legitimate power in religious domain – Whether restriction on religious organization’s freedom of religion reasonable and objective and proportionately pursuing legitimate aim – Whether appropriate and effective domestic remedy available – European Convention on Human Rights, art 9 in conjunction with art 14, art 13

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