Section 26(2)
This section applies to any premises or part of any premises which fall within one or more of the following paragraphs, that is to say— any place of public religious worship, being, in the case of a place in England or Wales, a place which belongs to the Church of England or to the Church in Wales (within the meaning of the Welsh Church Act 1914) or which is for the time being certified as required by law as a place of religious worship; any church hall, chapel hall or similar premises used in connection with any such place of public religious worship, and so used for the purposes of the organisation responsible for the conduct of public religious worship in that place; any premises or part of any premises occupied for the purposes of an organisation (whether corporate or unincorporated) which is not established or conducted for profit and whose main objects are charitable or are otherwise concerned with the advancement of religion, education or social welfare.
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Source: legislation.gov.uk · retrieved 2026-07-30