Only members of the Church of Jesus Christ of Latter Day Saints in good standing with the Church can enter into its temples. As such the Preston, England Temple has lost its tax exempt statuts. In the UK a church must demonstrate that its buildings are available to public worship in order to avoid paying property taxes. In Gallagher v. the Church of Jesus Christ of Latter Day Saints the court held that because the Preston temple is not available for public worship it should not be exempt from paying property taxes. This is does not affect the Church's properties that are not temples within the UK or properties that are located outside of the United Kingdom.