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|Derby Teaching Hospitals NHS Foundation Trust v Derby City Council (2019) EWHC 3436 (Ch)||
Charitable status of foundation trusts
Seventeen NHS foundation trusts argued that, as foundation trusts, they were entitled under s43(5) Local Government Finance Act 1988 to the four-fifths reduction in non-domestic rates because they were charities and the relevant properties were wholly or mainly used for charitable purposes. The High Court answered the preliminary question "Whether the Lead Claimant is a charity for the purposes of section 43(6) of the Local Government Finance Act 1988?" in the negative.