Religious purpose exemption covers convent accommodation for nuns where residence is integral to religious practice.

A convent building that included residential accommodation for nuns was treated as being used for religious purpose under Section 3(1)(b) of the Building Tax Act. The residential portion was not viewed as a separate secular use because the nuns were required to reside in the convent as part of the institution's religious practice and activities. On that basis, the entire building, including the accommodation area, qualified for exemption from building tax.

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Issues: Whether the convent building, including the portion used as residential accommodation for nuns, qualified for exemption as use for religious purpose under Section 3(1)(b) of the Building Tax Act.

Analysis: The building was not confined to a chapel alone, but included accommodation for nuns who were required to reside in the convent provided by the religious institution. Their residence was treated as an integral part of religious practice and activities, so the residential portion could not be viewed as a separate secular use.

Conclusion: The convent building used for residential accommodation of nuns fell within the expression religious purpose under Section 3(1)(b) and was entitled to exemption from building tax.

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