Schedule 5 para. 11(1) to the Local Government Act 1988 provides the criteria for exemption from non-domestic rating for places of public religious worship. Premises occupied by a faith community will be exempt providing:
It is a place of religious worship
The worship is public
The premises are certified as a place of religious worship by the Registrar General or belong to the Church of England or the Church in Wales.
Valuation officers’ methodology is to follow the above criteria.