Non-Domestic Rating (Nursery Grounds) Bill

Explanatory Notes

Commentary on provisions of Bill

Clause 1: Exemption for buildings used as nursery grounds

12 Subsection (1) of Clause 1 of the Bill amends Schedule 5 to the Local Government Finance Act 1988 (non-domestic rating: exemption). The amendment provides that a building which is, or forms part of, a nursery ground and is used solely in connection with agricultural operations is an agricultural building for the purposes of paragraph 1 of the Schedule. This has the effect that such buildings are exempt from non-domestic rating under section 51 of the 1988 Act.

13 Subsection (2) provides for the amendments to have retrospective effect from 1 April 2015 (in relation to England) and 1 April 2017 (in relation to Wales).

Clause 2: Extent, interpretation and short title

14 Subsection (1) provides that the Bill extends to England and Wales.

15 Subsection (2) defines ‘financial year’ for the purpose of the Bill.

 

Prepared 11th July 2018