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Court Reference: EDN/03/22, EDN/03/29, EDN/03/30 This was a combined appeal from three leisure operators - Edinburgh Leisure Ltd (ELL), South Lanarkshire Leisure Ltd (SLL) and Renfrewshire Leisure Ltd (RLL) – who were created as Not for Profit Leisure Trusts. They were formed in order to fulfil an obligation to operate sports centres which was incumbent upon their respective Local Authorities (LA). The sports centres had been previously operated by the LA, but were rented to the Trusts for a nominal rent. The Trusts operated the sports centres under a service level agreement and kept all the income from the sporting activities. Some of these activities were profitable, but others were not and so each Trust received a negotiated payment from their respective LA. The payment was in recognition that the Trusts could not meet their service level agreement with the LA out of income they generated themselves alone.

South lanarkshireUnited kingdomCity ofRenfrewshire leisure ltdHealth boardsEdinburgh leisure ltdLanarkshire leisure ltdCourt referenceScottish football associationLeisure ltdSouth lanarkshire leisure ltdProfit leisureLocal authoritiesNot for profit leisure trustsLocal governmentதெற்கு லானர்க்ஷயர்