Being a registered charity is conclusive proof of charitable status, but is not the only method to establish it. Simply being owned by a charity will not, however, be sufficient to qualify for the reliefs. The property must also be used wholly or mainly for charitable purposes, and the criteria set out in the Local Government Finance Act 1988 must also be met. The criteria for eligibility are not straightforward and there is some case law, especially in relation to charity shops, which provides guidance.