House of Lords Decisition States Temple Not Place of Public Worship
The situation in Great Britain is different, as churches must demonstrate that building are required for public worship or administrative purposes if the religioius organization wants to be exempt from having to pay property taxes on a building that it owns.
Many of the other buildings used by the Chorley Stake maintained the protected status. The majority opinion held that because even Mormons are excluded from access from the Preston Temple in Chorley, the building is not eligible for being exempt from property taxes, states a recent decision of the British House of Lords, Gallagher versus the Church of Jesus Christ of Latter-day Saints.
According to the decision handed down, the temple cannot be perceived to be a place of public worship.
Details of the legal decision can be found here.