Benefits and pitfalls of reliefs for council tax and business rates
Colin Hunter MRICS IRRV (Hons) is Divisional Director at Lambert Smith Hampton
Charities and not-for-profit organisations can benefit from several reliefs and tax breaks under both Council Tax and Business Rates legislation.
What reliefs are available?
Reliefs for Council Tax are limited to unoccupied properties that have been vacant for a period of less than six months. The relief is expressed as an exemption which automatically ends after six months or when someone moves in.
Business Rates provide a wider range of reliefs, with charities able to claim 80% relief from business rates if they use the property wholly, or mainly, for charitable purposes. If the property is unoccupied, charitable organisations can claim 100% relief from empty rates providing the intention is to use it for charitable purposes in the future.
Charities looking to generate commercial income from properties they own should be aware that this may place them at risk of losing the reliefs they would normally hope to receive.
Clamping down
In previous years, local authorities would normally give the various reliefs without too many questions. However, councils are now asking far more probing questions before granting reliefs and many even take away reliefs that have been given for many years.
The most obvious reason for this change in attitude is the impact of years of austerity and reduction in council funding. But, because councils have been fairly laid back historically means that the boundaries of reliefs have not been tested to any great extent and the legislation is lacking precise definitions.
Basing the test for Council Tax exemption on the definition of an exempt property, that is “A dwelling owned by a body established for charitable purposes only, which is unoccupied and has been so for less than six months and was last occupied in furtherance of the objects of the charity”, appears to be fairly straightforward.
However, in a recently decided case by the Valuation Tribunal for England, three elements of the test were accepted:
- The property was owned by the claimant;
- The claimant was a charity; and;
- The property was vacant for a period of less than six months.
The claim failed at the last hurdle.
The last hurdle requires the charity to prove that when last occupied, the occupation was in furtherance of the objects of the charity. For a housing charity this may well be simple enough, but for other charities it may prove to be an impassable barrier.
In a recently reported Valuation Tribunal for England case, The Appellant and Gateshead Metropolitan Council [2018] 4505M218075/254C, the unnamed appellant was a charity whose objectives were:
- The advancement of Orthodox Jewish religious education;
- The advancement of Orthodox Jewish faith;
- The relief of the poor, sick and feeble amongst members of the Jewish faith in any part of the world; and
- Such other purposes as are charitable according to the laws of England and Wales as the Trustees may from time to time decide.
The case referred to a claim for exemption from Council Tax for a vacant flat that had been occupied by an army veteran in poor health. The veteran was not Jewish but it was accepted by the Tribunal that the fourth object of the charity could encompass a letting on a charitable basis to non-Jew. On examination of the evidence, the Tribunal accepted that the appellant: owned the property, was a charity, and that the property had been vacant for less than six months. However, it was held that the letting to the veteran was a standard commercial letting and not a letting for charitable purposes and the claim was rejected.
With regard to business rates, one of the leading cases still relied on by local authorities is the House of Lords decision in Oxfam v Birmingham City Council [1975]. This case dealt with claims for charitable relief for a number of shops occupied by Oxfam. The shops sold a range of goods; new products bought to sell at a profit; donated items, and; third world trade goods. The House of Lords considered the income streams from the three sets of goods and concluded that only the third world goods were linked to a charitable purpose of Oxfam due to its promotion of sustainable businesses in third world countries. The income from new goods was considered to be simple commercial activity for profit. The sale of donated goods was accepted as being fund raising for the charity. However, fundraising, whilst essential, is not a charitable purpose in its own right. The test for whether or not charitable relief applies is that the property must be “wholly or mainly used for charitable purposes” (section 43(6) Local Government Finance Act 1988). Therefore as the only charitable use accepted by the House of Lords was the sale of third world goods, which was a relatively minor part of the income, Oxfam’s appeal was rejected and charitable relief was refused. The rating law was changed following this case and now the sale of donated goods, where the net proceeds of sale are applied for charitable purposes, is defined as being a charitable purpose (Section 64 (10) Local Government Finance Act 1988).
The House of Lords test for the shops equated the proportion of income from sales income with the proportion of use. This is a useful test for a property occupied as a shop but how well does that translate to other uses and property types. Consider for example a large site used throughout the year for charitable purposes. But to raise funds the site is used regularly, perhaps only 5 or 6 days in the year, for fundraising activities. It is likely that the income from fund raising will be greater than the income from the rest of the year’s charitable activity. Should the proportion of income be equated with the proportion of use in such cases?
A more recent test of the phrase “wholly or mainly used for charitable purposes” was applied in the case of Kenya Aid Programme v Sheffield City Council [2013], this was a High Court hearing as a judicial review of the decision of the Magistrates Court on a Liability Order. The Kenya Aid Programme collected and stored, for onward delivery to Africa, office and other furniture and goods. It was accepted that Kenya Aid Programme (KAP) is a charity. The property occupied by KAP was two large warehouses which had been vacant for some time. The landlord let the buildings to the charity on preferential terms in order to avoid paying empty property rates. KAP applied for, and were refused, charitable relief. The argument at the Magistrates Court by Sheffield Council was that this was an avoidance scheme and in any case, if properly stored, the furniture would take up less than 50% of the floor space within the warehouses. The Magistrate found in favour of the Council and KAP applied for judicial review. The High Court found that the Magistrate had had regard to matters which were not relevant and quashed the decision. Unfortunately, when the Magistrate re-heard the case for the Liability Order, they still found for Sheffield Council but on different grounds. However from this case it could be argued that the proportion of use can be equated to the floor area occupied for the charitable purposes.
I have been involved in advising arts charities who occupy vacant commercial space on favourable terms to allow the landlord to avoid paying empty rates. Each case turned on its own facts. The charities used the space for various functions including as galleries, teaching spaces, studios and workshops. A number of Councils have been happy to grant charitable relief but others across the country have resisted. In one case, the Council refused to grant relief on a space used as a gallery because the only occupation was a few pictures on the walls. Applying a test of the proportion of floor space used for charitable purposes, being restricted to the paintings on the walls, the council defended the decision to refuse to grant relief. The council eventually conceded that the whole purpose of occupation of the space was as a gallery (i.e. including the space for visitors to stand so that they could see the art work on the walls) and relief was granted.
The Charity Commission recommend that charities have trading subsidiaries to enable any trading income to be segregated from the charitable activities, and also for the corporation tax benefit due to the profit of the subsidiary being gifted to the charity at the end of the year. When a property is in shared use this can complicate the request for reliefs. It raises the question, “who is the rateable occupier, the charity or the trading subsidiary?” This is not a simple question and comes down to which of the two has general control of the shared space. If the trading subsidiary is regarded as being the occupier then there will be no relief. If the charity is the occupier then how is the proportion of use to be measured. If only income is taken into account the subsidiary may well have the larger proportion. If the amount of space, or the length of time that each uses the property is taken into account then the charity is likely to be the larger proportion. Therefore the decision on whether relief is to be granted will be determined by how the council chose to measure “use”.
For vacant properties, if the charity is the owner, meaning either freehold or leasehold, and the intention when next occupied is to use the property “wholly or mainly for charitable purposes”, the property is exempt from empty rates, i.e. 100% relief.
Once the property becomes occupied by the charity and the use is established to be wholly or mainly for charitable purposes the level of relief falls to 80%. But what happens if the charity moves in in phases or moves out in phases. Until the test of “wholly or mainly” can be fulfilled there will be no relief. So the Charity can go from an having an empty building with 100% relief, to a partly occupied building with no relief to a fully occupied building with 80% relief.
There are lessons to be learned and pitfalls to be avoided.
When letting a residential property, if a charity wants to be able to claim exemption from Council Tax when the property is vacant, then the initial letting must be clearly set out in a way that is consistent with its charitable objectives and not just a source of income.
When occupying non-domestic properties, the use that the property is put to must be mainly for charitable purposes. It is unlikely that it will ever be wholly for charitable purposes because fund raising isn’t a charitable purpose but there will almost certainly be some fund raising activity or accommodation for fund raising staff in the property. It is arguable how “use” is to be measured whether it is on a floor area, time or income basis. Income is the most difficult basis to rely on because by the very nature of charitable activities, income from commercial uses will be likely to be more than charitable income. Therefore, records need to be kept to demonstrate that the charitable use is the main use irrespective of income. Care must also be taken when granting rights to trading subsidiaries to ensure that the charity and not the trading company are the rateable occupier.
Empty non-domestic properties are simpler. As long as the charity can show an intention to fully occupy the property for charitable purposes then 100% relief should be given. If the property is being marketed to let or for sale, then the clear intention is not to occupy it but to dispose of it and there will be no relief. The simple message is that if a charity intends to dispose of a property, it should remain in occupation until the lease or sale is agreed.
If a charity is moving into a new property then care must be taken to ensure that from the date of occupation the property is mainly being used for charitable purposes even if it is not going to be fully occupied from day one.
As I mentioned at the outset, the attitude of Councils towards giving relief has changed and is continuing to change. There will be more litigation, especially for business rates, and from that we may have better guidance on how to determine what is and is not “wholly or mainly used for charitable purposes”. But decisions need to be made without waiting for that litigation and using best judgement. The clear advice is that charities cannot take exemptions and reliefs for granted and must carefully assess what use they are making of their existing properties giving careful thought to whether new properties will be mainly used for the charities purpose before taking the property, or in the case of residential properties before letting them.
Comments
https://biotpharm.shop/# buy antibiotics over the counter
Online medication store Australia Licensed online pharmacy AU Online medication store Australia
over the counter antibiotics: buy antibiotics online – get antibiotics without seeing a doctor
Over the counter antibiotics for infection: BiotPharm – buy antibiotics from canada
get antibiotics without seeing a doctor BiotPharm buy antibiotics online
cheapest antibiotics: BiotPharm – buy antibiotics
Licensed online pharmacy AU: Online drugstore Australia – Online drugstore Australia
buy antibiotics online: over the counter antibiotics – Over the counter antibiotics for infection
buy antibiotics online: buy antibiotics online – buy antibiotics online
ed meds by mail order ed pills online buying ed pills online
Ero Pharm Fast: Ero Pharm Fast – Ero Pharm Fast
Ero Pharm Fast online ed treatments erectile dysfunction medication online
pharmacie en ligne: Pharmacies en ligne certifiees – Achat mГ©dicament en ligne fiable
commander Cialis en ligne sans prescription: Cialis generique sans ordonnance – cialis sans ordonnance
commander sans consultation medicale Pharmacies en ligne certifiees Pharmacie Internationale en ligne
pharmacie en ligne pas cher: Pharmacie en ligne livraison Europe – pharmacie en ligne france pas cher
livraison rapide Viagra en France: acheter Viagra sans ordonnance – commander Viagra discretement
pharmacie internet fiable France: pharmacie en ligne sans prescription – trouver un mГ©dicament en pharmacie
acheter Viagra sans ordonnance Acheter du Viagra sans ordonnance livraison rapide Viagra en France
achat kamagra: acheter Kamagra sans ordonnance – kamagra 100mg prix
commander Cialis en ligne sans prescription: Cialis sans ordonnance 24h – cialis prix
cialis prix: pharmacie en ligne sans ordonnance – Cialis générique sans ordonnance
Medicaments en ligne livres en 24h: pharmacie en ligne sans ordonnance – pharmacie en ligne livraison europe
viagra sans ordonnance Viagra sans ordonnance 24h Viagra sans ordonnance 24h
viagra en ligne: Viagra generique en pharmacie – prix bas Viagra generique
acheter médicaments sans ordonnance: pharmacie internet fiable France – pharmacie en ligne livraison europe
cialis generique Cialis sans ordonnance 24h cialis sans ordonnance
Viagra generique en pharmacie: acheter Viagra sans ordonnance – acheter Viagra sans ordonnance
pharmacie en ligne sans ordonnance: acheter medicaments sans ordonnance – Pharmacie Internationale en ligne
Médicaments en ligne livrés en 24h: commander sans consultation médicale – pharmacie en ligne pas cher
Pharmacie sans ordonnance pharmacie en ligne pharmacie en ligne fiable
kamagra 100mg prix: kamagra en ligne – achat kamagra
Pharmacies en ligne certifiees: Pharmacie sans ordonnance – pharmacie en ligne pas cher
Viagra pas cher livraison rapide france: Acheter du Viagra sans ordonnance – viagra en ligne
Acheter Cialis Cialis sans ordonnance 24h pharmacies en ligne certifiГ©es
kamagra livraison 24h: kamagra gel – acheter Kamagra sans ordonnance
Acheter Cialis: pharmacie en ligne france fiable – commander Cialis en ligne sans prescription
commander Viagra discretement: Acheter du Viagra sans ordonnance – Prix du Viagra en pharmacie en France
viagra sans ordonnance: Viagra generique en pharmacie – viagra en ligne
kamagra livraison 24h acheter Kamagra sans ordonnance pharmacie en ligne france pas cher
Médicaments en ligne livrés en 24h: Pharmacies en ligne certifiées – pharmacie en ligne sans ordonnance
cialis prix: Acheter Cialis – acheter Cialis sans ordonnance
kamagra oral jelly: kamagra en ligne – kamagra livraison 24h
commander Viagra discretement acheter Viagra sans ordonnance Viagra generique en pharmacie
pharmacie en ligne france: commander Cialis en ligne sans prescription – Cialis sans ordonnance 24h
pharmacie en ligne pas cher: pharmacie en ligne sans ordonnance – pharmacie en ligne france pas cher
Cialis sans ordonnance 24h cialis sans ordonnance acheter Cialis sans ordonnance
cialis sans ordonnance: Cialis pas cher livraison rapide – Acheter Cialis
Medicaments en ligne livres en 24h: pharmacie en ligne sans prescription – pharmacie en ligne avec ordonnance
Acheter Cialis 20 mg pas cher: traitement ED discret en ligne – Acheter Cialis
Cialis générique sans ordonnance: cialis generique – cialis generique
acheter kamagra site fiable livraison discrete Kamagra kamagra en ligne
Acheter Cialis 20 mg pas cher: Pharmacie sans ordonnance – vente de mГ©dicament en ligne
cialis prix: cialis sans ordonnance – commander Cialis en ligne sans prescription
Pharmacies en ligne certifiees pharmacie en ligne livraison europe Pharmacie sans ordonnance
kamagra en ligne: kamagra livraison 24h – commander Kamagra en ligne
Pharmacies en ligne certifiees: pharmacie en ligne sans prescription – Pharmacie en ligne livraison Europe
commander Viagra discretement: livraison rapide Viagra en France – commander Viagra discretement
Medicaments en ligne livres en 24h pharmacie internet fiable France pharmacie en ligne avec ordonnance
acheter medicaments sans ordonnance: Medicaments en ligne livres en 24h – pharmacies en ligne certifiГ©es
kamagra en ligne: kamagra en ligne – pharmacie en ligne livraison europe
vente de mГ©dicament en ligne traitement ED discret en ligne Acheter Cialis
Pharmacies en ligne certifiees: pharmacie en ligne sans prescription – pharmacie en ligne france fiable
Cialis sans ordonnance 24h: acheter mГ©dicament en ligne sans ordonnance – Cialis generique sans ordonnance
Pharmacies en ligne certifiees pharmacie en ligne pharmacie en ligne avec ordonnance
pharmacie en ligne sans prescription: commander sans consultation medicale – vente de mГ©dicament en ligne
livraison rapide Viagra en France: viagra en ligne – prix bas Viagra generique
Pharmacies en ligne certifiees pharmacie en ligne sans ordonnance pharmacie en ligne
kamagra pas cher: achat kamagra – Kamagra oral jelly pas cher
cialis generique: acheter Cialis sans ordonnance – Acheter Cialis 20 mg pas cher
Viagra sans ordonnance 24h Amazon livraison rapide Viagra en France Viagra sans ordonnance 24h
Cialis generique sans ordonnance: cialis sans ordonnance – Cialis pas cher livraison rapide
prix bas Viagra generique: SildГ©nafil 100 mg sans ordonnance – acheter Viagra sans ordonnance
viagra sans ordonnance acheter Viagra sans ordonnance Meilleur Viagra sans ordonnance 24h
cialis sans ordonnance: vente de mГ©dicament en ligne – traitement ED discret en ligne
Viagra generique en pharmacie viagra sans ordonnance viagra sans ordonnance
acheter Viagra sans ordonnance: Viagra sans ordonnance 24h – viagra en ligne
cialis prix vente de mГ©dicament en ligne Acheter Cialis 20 mg pas cher
pharmacie en ligne france livraison belgique: pharmacie en ligne – pharmacie en ligne france livraison belgique
pharmacie en ligne sans ordonnance: acheter medicaments sans ordonnance – pharmacie en ligne fiable
cialis prix acheter Cialis sans ordonnance Cialis sans ordonnance 24h
kamagra oral jelly: livraison discrete Kamagra – commander Kamagra en ligne
acheter Kamagra sans ordonnance livraison discrete Kamagra kamagra livraison 24h
commander sans consultation medicale: Medicaments en ligne livres en 24h – п»їpharmacie en ligne france
pharmacie en ligne pharmacie en ligne pas cher pharmacie en ligne sans ordonnance
Meilleur Viagra sans ordonnance 24h: Acheter du Viagra sans ordonnance – viagra sans ordonnance
acheter Viagra sans ordonnance Acheter du Viagra sans ordonnance Viagra sans ordonnance 24h
teste covid marcação online farmacia: se puede comprar salbutamol sin receta en espaГ±a – donde comprar codeisan sin receta
medicament pour cystite sans ordonnance en pharmacie miroir dentaire pharmacie acheter cialis gГ©nГ©rique
metilfenidato comprar sin receta: Confia Pharma – puedo comprar anticonceptivos sin receta medica
caudalie eau de rose: acheter pilule en pharmacie sans ordonnance – liste mГ©dicaments ordonnance sГ©curisГ©e
nadololo 80 mg: toradol sublinguale – farmacia orlando palermo
arimidex prezzo esomeprazolo (40 mg 28 compresse prezzo) breva principio attivo
euvitol: red farmacia online – farmacia veterinaria online san marino
gibiter prezzo: kipling pillola – farmacia online roma spedizione gratuita
pharmacie en ligne codeine sans ordonnance: anti stress pharmacie sans ordonnance – pharmacie en ligne france sans ordonnance
ansiolin gocce Farmacia Subito kyleena spirale
quanto costa la cardioaspirina: gentalyn beta costo – alprazig gocce
farmacia online sin gastos de envÃo: resochin farmacia online – es delito comprar medicamentos sin receta
comprar eutirox sin receta Confia Pharma que viagra puedo comprar en la farmacia sin receta
lampard 25.000 flaconcini: muscoril fiale – fluimucil fiale prezzo
tredimin 50000: farmacia internazionale chiasso online – indom collirio prezzo
viagra homme 100 mg: prix traitement paludisme Рm̩dicament avec ordonnance en ligne
ordonnance qsp Г©quivalent sterdex sans ordonnance antibiotique large spectre sans ordonnance
se puede comprar antibiotico sin receta en andorra: loreto gallo farmacia online – puedo comprar prednisone sin receta
farmacia online barata: farmacia en casa online descuento – se puede comprar prep sin receta
biorinil spray nasale: fucimixbeta crema – nadololo 80 mg
cardotek 30 plus 6 tavolette prezzo Farmacia Subito bentelan 1 5 mg fiale prezzo
traitement cystite pharmacie sans ordonnance: advil sans ordonnance en pharmacie – comment obtenir une ordonnance
riopan bustine diamox occhi mictonorm 30 mg prezzo
argento proteinato bambini: farmacia online italia 24 – deursil 450 come si prende
codГ©ine sans ordonnance europe: renouvellement ordonnance pharmacie – achat viagra en pharmacie sans ordonnance
farmacia online mГЎs barata espaГ±a: Confia Pharma – farmacia online cialis 20 mg
enstilar schiuma prezzo farmacia anafranil 75 prezzo tobradex pomata prezzo generico
ictyane creme emolliente: cleanance creme lavante – sildenafil mylan 100 mg achat en ligne
eminocs gocce prezzo: Farmacia Subito – farmacia ordina online
https://farmaciasubito.com/# farmacia online preferita
se puede comprar cariban sin receta farmacia del centro online se puede comprar ibuprofeno sin receta 2023
crГЁme dГ©pilatoire: Pharmacie Express – caudalie rose
advantan crema prezzo: meritene controindicazioni – farmacia il vento
prix malarone: peut on acheter du fer en pharmacie sans ordonnance – viagra generique 50 mg
viagra online farmacia la farmacia en tu casa online comprar accutane farmacia online
mГ©dicament angine sans ordonnance: Pharmacie Express – quel antibiotique pour soigner un abcГЁs dentaire sans ordonnance
morniflu ГЁ un antibiotico: ibuprofene 600 bustine – allopurinolo 100 mg prezzo
amoxicilline enfant sans ordonnance traitement infection urinaire sans ordonnance en pharmacie mГ©dicaments sans ordonnance infection urinaire
consegna farmaci a domicilio: ivomec plus 100 ml prezzo – rosuvastatina 5 mg prezzo
doliprane enfant sans ordonnance: testost̩rone en pharmacie sans ordonnance tunisie Рm̩dicament pour odeur intime pharmacie sans ordonnance
sconto farmacia online: zolpeduar principio attivo – farmacia tedesca online
farmacia bologna online lucen prezzo nicetile fiale
viagra generique: huile precieuse caudalie – ordonnance pour pilule
comprar medicamentos sin receta en andorra: comprar antabus sin receta – farmacia alemania online
donde comprar amoxicilina para gatos sin receta Confia Pharma puedo comprar saxenda sin receta
efracea 40 mg prezzo: solaraze gel 60 g prezzo – movicol bustine prezzo
http://pharmacieexpress.com/# fixodent action
ordonnance dermato: Pharmacie Express – cortanmycГ©tine sans ordonnance
acheter solupred 20 mg sans ordonnance stilnox ordonnance sГ©curisГ©e skinceuticals retinol
cytotec farmacia online: comprar augmentine sin receta en madrid – el ibuprofeno se puede comprar sin receta
comprar metronidazol sin receta Confia Pharma se puede comprar atarax sin receta medica
farmacia di san marino online: Farmacia Subito – symbicort turbohaler prezzo
http://pharmacieexpress.com/# viagra commande
ictyane creme emolliente peut on acheter en pharmacie sans ordonnance peut on avoir une ordonnance en ligne
acheter viagra generique: radio sans ordonnance prix – crГЁme pour abcГЁs sans ordonnance
jouvence gelГ©e ultra fresh: doliprane 500 effervescent – durex jeans
a derma epitheliale ah Pharmacie Express vitamine d en pharmacie sans ordonnance
farmacia online gastos de envio gratuitos: licenciatura farmacia online – mascaras ffp2 farmacia online
http://inpharm24.com/# medical store online
list of online pharmacies: online pharmacy no prescription augmentin – viagra pharmacy usa
https://pharmexpress24.shop/# sky pharmacy
best online pharmacy india InPharm24 india online pharmacy market
amlodipine pharmacy prices: mexican pharmacies – percocet online us pharmacy
tijuana pharmacy mexican pharmacy diet pills cheapest mail order pharmacy
https://inpharm24.com/# pharmacy india online
levitra uk pharmacy: Pharm Express 24 – online pharmacy indonesia
safe mexican pharmacy online: Pharm Mex – what to get at mexican pharmacy
can you buy viagra from the pharmacy Pharm Express 24 lotemax online pharmacy
generic viagra mexico pharmacy: rx plus pharmacy – osco pharmacy
penicillin mexican: Pharm Mex – do you need a prescription in mexico
https://pharmexpress24.shop/# online pharmacy cialis reviews
is world pharmacy store legit indian pharmacy cialis mometasone online pharmacy
medicines online india: india medicine – best indian pharmacy
online india pharmacy reviews: ozempic india pharmacy – medicine online india
tretinoin cream mexican pharmacy: apoquel in mexico – mounjaro in mexico cost
ozempic mexico online mexican medication names tramadol mexico prescription
online medicine in india: india pharmacy – doctor of pharmacy in india
https://pharmmex.shop/# adderall tijuana
mexican pharmacy order online: online pharmacy america – mexico pill
Finax buy viagra from us pharmacy 365 pharmacy viagra
mexican pharmacy t3: order prescription meds online – doxycycline mexican pharmacy
river pharmacy topamax: Pharm Express 24 – acyclovir target pharmacy
pharmacy tijuana Pharm Mex most trusted canadian pharmacy
india online pharmacy: top online pharmacy india – prescription drugs from india
singulair online pharmacy: g and e pharmacy edmonton store hours – zithromax pharmacy price
http://inpharm24.com/# best pharmacy in india
guardian pharmacy ibuprofen pharmacy online ventolin weis pharmacy
xenical pharmacy2u: sildenafil citrate – imiquimod cream online pharmacy
cialis from us pharmacy: Pharm Express 24 – zocor pharmacy protocol
mexico pills can i get prednisone in mexico international pharmacy online
trusted online pharmacy reviews: Pharm Mex – purple pharmacy
pharmacy from india InPharm24 pharmacy name ideas in india
http://pharmmex.com/# most reliable mexican online pharmacy
legitimate online pharmacy cialis: viagra online pharmacy australia – online pharmacy jobs
valacyclovir online pharmacy Pharm Express 24 amlodipine pharmacy prices
medicine delivery in vadodara: InPharm24 – pharmacy from india
online pharmacy doxycycline Pharm Express 24 internet viagra pharmacy
sildenafil 100mg uk paypal: VGR Sources – canada generic sildenafil
https://vgrsources.com/# viagra usa pharmacy
100 viagra pill: VGR Sources – buy sildenafil india online
sildenafil canada price viagra generic viagra pharmacy cost
viagra without prescriptions: canadian pharmacy online viagra – sildenafil generic 100 mg
viagra price canada: buy sildenafil 20 mg online – online sildenafil canada
female viagra in australia: VGR Sources – australia viagra over the counter
viagra online us: womens viagra – where to buy sildenafil online with paypal
where to purchase viagra VGR Sources female viagra online purchase in india
sildenafil 20 mg daily: VGR Sources – where can i buy viagra over the counter in usa
https://vgrsources.com/# prix du viagra 50mg
can i buy female viagra over the counter: VGR Sources – purchase cheap viagra online
purchase viagra online in usa: brand viagra online pharmacy – buy female viagra online cheap
buying sildenafil 100mg 20 mg sildenafil daily cheap genuine viagra
online viagra order canada: VGR Sources – buy viagra online no prescription
cheap generic viagra online pharmacy: VGR Sources – how much is 50 mg viagra
generic viagra europe: VGR Sources – ordering sildenafil online without prescription
viagra 100mg tablet online how much is viagra in canada viagra best price
https://vgrsources.com/# where to buy generic viagra online in canada
viagra purchase online: how can i get viagra prescription – sildenafil for sale canada
prescription viagra online usa: viagra pills from india – prescription viagra 100mg
viagra 25mg online: viagra 200mg online – generic viagra fast delivery
uk viagra no prescription buy sildenafil online paypal sildenafil prescription prices
viagra india buy: VGR Sources – viagra online from utah
cost of viagra 100mg in australia: sildenafil pills for sale – order viagra from mexico
canadian online pharmacy generic viagra viagra discount how to purchase viagra
https://vgrsources.com/# viagra soft generic
purchasing viagra in usa: VGR Sources – viagra in canada cost
price of viagra 100mg: VGR Sources – generic sildenafil for sale in canada
viagra samples sildenafil best price canada sildenafil soft gel
generic viagra europe: buy cheap viagra uk – how to take viagra
cheap sildenafil: viagra pills – female viagra pills price in india
viagra tablets australia: VGR Sources – 25mg viagra generic
price of 50 mg viagra: where to buy sildenafil in canada – viagra 50mg for sale
viagra canada online pharmacy VGR Sources 100mg viagra pill
sildenafil over counter: VGR Sources – cost of viagra 100 mg
https://vgrsources.com/# walgreens viagra
viagra pills over the counter: VGR Sources – generic viagra price canada
where can you buy viagra over the counter in uk: viagra online canada no prescription – how much is viagra uk
viagra for sale uk VGR Sources buy viagra paypal online
buying viagra online illegal: drugstore viagra – where to get female viagra over the counter
sildenafil generic in united states: order generic viagra online – viagra 100mg in canada
where to buy viagra cheap: VGR Sources – viagra 100mg price india
best viagra pills in usa VGR Sources buy cheap viagra online without prescription
viagra brand name online: VGR Sources – sildenafil 110 mg
sildenafil 100mg uk cheapest: VGR Sources – generic viagra mexico pharmacy
buy sildenafil citrate online: VGR Sources – viagra online cheap india
https://vgrsources.com/# female viagra 100mg
buy real viagra online australia VGR Sources sildenafil 20 mg sale
viagra otc us: viagra coupon discount – sildenafil gel uk
generic viagra paypal: VGR Sources – viagra pills for women
sildenafil tablets 120mg: VGR Sources – generic viagra prescription
where can i buy viagra cheap VGR Sources order viagra united states
brand viagra 50mg online: VGR Sources – female viagra south africa
where can i purchase viagra online: VGR Sources – can you buy viagra over the counter nz
cheap viagra from canada: viagra without rx – cost of 100mg viagra
https://vgrsources.com/# canada drug sildenafil
generic viagra usa VGR Sources how to buy viagra online without prescription
generic female viagra: VGR Sources – purchase viagra in mexico
best otc viagra: viagra online united states – generic 100mg sildenafil
sildenafil citrate tablets 100 mg: otc viagra – where can i get viagra tablets
viagra pills pharmacy buy female viagra from united states can you safely buy viagra online
sildenafil over the counter us: VGR Sources – viagra 400mg
prednisone online: Predni Pharm – PredniPharm
https://crestorpharm.shop/# Crestor mail order USA
prednisone 10mg cost: buy cheap prednisone – PredniPharm
Order cholesterol medication online LipiPharm Lipi Pharm
80 mg lipitor: LipiPharm – does lipitor cause dementia
CrestorPharm: what is rosuvastatin used for – CrestorPharm
Crestor Pharm: can you drink coffee with rosuvastatin – crestor and blood pressure
Predni Pharm: Predni Pharm – prednisone 10mg cost
PredniPharm PredniPharm PredniPharm
https://prednipharm.shop/# can you buy prednisone over the counter in canada
prednisone pill 10 mg: Predni Pharm – PredniPharm
CrestorPharm: Best price for Crestor online USA – Crestor Pharm
Cheap Lipitor 10mg / 20mg / 40mg: Lipi Pharm – п»їBuy Lipitor without prescription USA
atorvastatin (lipitor) 40 mg tablet Lipi Pharm LipiPharm
Affordable cholesterol-lowering pills: Buy cholesterol medicine online cheap – Over-the-counter Crestor USA
SemagluPharm: best compounding pharmacy for semaglutide – does semaglutide stop working
https://semaglupharm.com/# SemagluPharm
CrestorPharm: CrestorPharm – Crestor home delivery USA
Lipi Pharm Atorvastatin online pharmacy п»їBuy Lipitor without prescription USA
LipiPharm: Discreet shipping for Lipitor – 10 mg lipitor
rosuvastatin side effects itching Crestor home delivery USA CrestorPharm
SemagluPharm: SemagluPharm – SemagluPharm
prednisone brand name us: prednisone price south africa – prednisone 5 50mg tablet price
rybelsus price: Semaglu Pharm – SemagluPharm
https://lipipharm.shop/# FDA-approved generic statins online
Order Rybelsus discreetly Semaglu Pharm SemagluPharm
SemagluPharm: SemagluPharm – can you take semaglutide a day early
steroids prednisone for sale: PredniPharm – PredniPharm
Online statin therapy without RX: Rosuvastatin tablets without doctor approval – Buy statins online discreet shipping
Crestor Pharm stopping rosuvastatin cold turkey CrestorPharm
semaglutide lozenges: Semaglu Pharm – Semaglu Pharm
Crestor Pharm: crestor over the counter – Crestor Pharm
Rosuvastatin tablets without doctor approval: Rosuvastatin tablets without doctor approval – Crestor Pharm
https://semaglupharm.shop/# Semaglu Pharm
Predni Pharm PredniPharm PredniPharm
PredniPharm: Predni Pharm – Predni Pharm
CrestorPharm: Order rosuvastatin online legally – Online statin therapy without RX
Lipi Pharm atorvastatin and plavix atorvastatin 10mg side effects
Crestor Pharm: Order rosuvastatin online legally – CrestorPharm
https://semaglupharm.com/# SemagluPharm
Rybelsus for blood sugar control: SemagluPharm – rybelsus 7 mg cost
https://crestorpharm.shop/# CrestorPharm
SemagluPharm Order Rybelsus discreetly Semaglu Pharm
prednisone 2.5 mg daily: PredniPharm – prednisone
what is rybelsus medication: rybelsus 14 mg coupon – SemagluPharm
LipiPharm: LipiPharm – LipiPharm
Predni Pharm: where to buy prednisone without prescription – PredniPharm
buy prednisone online from canada Predni Pharm can you buy prednisone over the counter
Lipi Pharm: Lipi Pharm – Lipi Pharm
http://prednipharm.com/# PredniPharm
no prescription prednisone canadian pharmacy: Predni Pharm – purchase prednisone 10mg
Lipi Pharm: LipiPharm – LipiPharm
https://semaglupharm.com/# Rybelsus side effects and dosage
No prescription diabetes meds online: Semaglu Pharm – rybelsus tablet
Lipi Pharm does lipitor raise blood pressure what is the brand name for atorvastatin
http://prednipharm.com/# Predni Pharm
https://semaglupharm.shop/# Rybelsus 3mg 7mg 14mg
Lipi Pharm: LipiPharm – Discreet shipping for Lipitor
Rybelsus 3mg 7mg 14mg: SemagluPharm – what does semaglutide do
Predni Pharm PredniPharm prednisone canada prescription
http://semaglupharm.com/# Rybelsus side effects and dosage
semaglutide dose chart: Rybelsus side effects and dosage – Rybelsus online pharmacy reviews
Lipi Pharm: Discreet shipping for Lipitor – can you stop taking lipitor
LipiPharm Lipi Pharm LipiPharm
https://lipipharm.com/# Safe atorvastatin purchase without RX
http://semaglupharm.com/# Buy Rybelsus online USA
SemagluPharm: rybelsus meaning – SemagluPharm
CrestorPharm: CrestorPharm – crestor precio
Semaglu Pharm SemagluPharm SemagluPharm
https://semaglupharm.com/# Semaglu Pharm
where can i order prednisone 20mg: prednisone 5mg price – prednisone 20 mg in india
Affordable cholesterol-lowering pills: Crestor mail order USA – CrestorPharm
SemagluPharm Rybelsus online pharmacy reviews SemagluPharm
http://semaglupharm.com/# SemagluPharm
http://prednipharm.com/# buy cheap prednisone
how fast does lipitor work: Lipi Pharm – Lipi Pharm
what happens if you stop taking lipitor: where is lipitor manufactured – LipiPharm
how much is rybelsus with insurance rybelsus 3 mg como se toma Semaglutide tablets without prescription
https://semaglupharm.com/# SemagluPharm
CrestorPharm: CrestorPharm – п»їBuy Crestor without prescription
Discreet shipping for Lipitor: does lipitor cause neuropathy – Lipi Pharm
https://semaglupharm.com/# SemagluPharm
Crestor Pharm crestor skutki uboczne CrestorPharm
Crestor Pharm: how much is rosuvastatin – CrestorPharm
https://lipipharm.com/# can you eat cara cara oranges while taking lipitor