Non-Domestic Rating (Nursery Grounds) Bill (HC Bill 214)

A

BILL

TO

Make provision for buildings used as nursery grounds to be exempt from non-
domestic rates in England and Wales.

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and
consent of the Lords Spiritual and Temporal, and Commons, in this present
Parliament assembled, and by the authority of the same, as follows:—

1 Exemption for buildings used as nursery grounds

(1) In Schedule 5 to the Local Government Finance Act 1988 (non-domestic rating:
exemption), in paragraph 3 (definition of “agricultural building”), omit the
“or” after paragraph (a) and after paragraph (b) insert , or

(c) 5it is or forms part of a nursery ground and is used solely in
connection with agricultural operations at the nursery
ground.”

(2) The amendment made by subsection (1) has effect—

(a) in relation to England, for financial years beginning on or after 1 April
102015;

(b) in relation to Wales, for financial years beginning on or after 1 April
2017.

2 Extent, interpretation and short title

(1) This Act extends to England and Wales.

(2) 15In this Act “financial year” means a period of 12 months beginning with 1
April.

(3) This Act may be cited as the Non-Domestic Rating (Nursery Grounds) Act
2018.