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.