Royal New Zealand Foundation of the Blind v Auckland City Council - SC 76/2006

Civil – local government – levying of rates – Local Government Act 2002, Schedule 1, Part 1, cl 5(e), Part 1 – whether relevant rating exemption does not apply to land owned by applicant for its purposes and not acquired or held as a gift but which is nevertheless let to commercial tenants – whether exemption should be construed to indicate and/or be applied in light of inferred legislative purpose that land not directly used to provide services of charitable nature should be rateable – whether the meaning of “except as an endowment” is relevant to the application of the rating exemption and informs the policy underpinning the exemption – whether anomalies arising from natural and ordinary interpretation of exemption should be left to Parliament to address (if at all).CA 171/05 29 August 2006