The Mormon church has lost its legal campaign to stop rates bills being slapped on its temple in Chorley.

Top judges ruled against the Church of Jesus Christ of the Latter-Day Saints, saying the temple did not qualify for a rates exemption - because it can only be used by selected Mormon believers and is not "a place of public religious worship".

The Appeal Court decision is a blow to the church whose 6,300 square metre temple is just one a number of very large buildings set amidst 15 acres at Temple Way, Chorley.

Lord Justice Neuberger said that, for mormons, their temples are considered the Houses of the Lord and the most sacred places on earth'.

However, access to mormon temples is generally restricted to "patrons", who the judge said are members of the faith "who have reached a certain standing".

He added that the status of patron is only conferred on those who obtain a "recommend" from leader of the church and who submit to "a searching interview" to confirm their mormon faith.

Temple ceremonies - known as ordinances' and which include sealing', the Mormon blessing of civil marriage, and baptism - are regarded by Mormons "as of deep theological significance." At the Appeal Court, the church challenged a decision of the Lands Tribunal that its Chorley temple did not qualify for exemption from rates.

But, dismissing the appeal, Lord Justice Neuberger said: "The activities carried out in the temple, far from 'relating to the organisation of the conduct of public religious worship', are in reality 'acts of ritual worship carried out in private'."

Although the characteristics of the Mormon faith, constitution and activities had to be taken into account, the judge, sitting with Lord Justice Mummery and Lord Justice Jacob, said they "cannot begin to warrant a departure" from the terms of the Local Government Finance Act 1988.

The church had originally sought a rates exemption for a whole range of buildings on the site, but the end result is that only one of them - the 1,277 square metre Stake Centre, which is used as a chapel and chapel hall for "public religious worship" - will be exempted.