Local Property Tax Act 2012 (Number 52 of 2012)
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7A Properties used by a charity for recreational activities.
A residential property shall not, for the purposes of this Act, be regarded as a relevant residential property where—
(a) the liable person in relation to the property is a charity, and
(b) the property is used solely as residential accommodation in connection with the facilitation of recreational activities in the course of the actual carrying out of a primary purpose of the charity.
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