Housing for seniors (life-tenancy agreement)
April 10, 1992
Charitable purposes - Providing housing to the aged under a life-tenancy agreement - Whether relief of the aged
Life-tenancy agreement: A contractual arrangement whereby a person obtains an interest in real property in which the tenant has a freehold interest for life (or for the life of another).
To clarify the Directorate's policy regarding organizations established to provide housing to the aged.
Life-tenancy agreements are not unique to the aged nor do they in themselves resolve problems associated with old age. They are merely a particular form of quid pro quo and do not imply any charitable relief. Therefore, an organization established simply to provide housing to the aged under a life-tenancy agreement cannot be registered as a charity.
- Joseph Rowntree Memorial Trust Housing Association Ltd and others v. Attorney-General,  1 All E.R. 288 (Ch.D.)
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