JOINT CONCURRING OPINION OF JUDGES ZIEMELE AND HIRVELA

1. While we agree in substance with the outcome in this case, we would have preferred to endorse the reasoning of the majority in the House of Lords. Like the majority in the House of Lords, we consider that the facts of this case clearly do not fall within the ambit of Article 9 (paragraph 11) and therefore that no issue arises under Article 14. It is true that this Court has had cases in which tax measures have impacted on the exercise of the right to freedom of religion (paragraph 30). This is not the case here.

2. We believe that it is important that the Court defines the boundaries of the concept of “ambit” where the facts of the case permit. It is simply untenable to keep proceeding on the premise that just about every situation falls within the ambit of any right provided for in the Convention. In the case at hand, once it is accepted that the tax - exemption legislation, while not really falling within the ambit of Article 9, should nevertheless be examined under Article 14 (paragraph 30), the methodology of the Court becomes even less comprehensible. It seems that in this case the Court makes the concept of “ambit” broader than ever and, by doing so, affords independent status to Article 14 which it does not have in the Convention.

3. The tax exemption was a privilege. It was not a right. The application of this privilege did not interfere with the exercise of the right to freedom of religion and we therefore conclude that the facts of the case do not fall within the ambit of Article 9. We would have preferred to declare this case inadmissible.