Overview

This bill amends the Local Government Finance Act 1988 to exempt buildings used as nursery grounds from non-domestic rates (business rates) in England and Wales. This exemption is backdated to 2015 for England and 2017 for Wales.

Description

The Non-Domestic Rating (Nursery Grounds) Bill modifies Schedule 5 of the Local Government Finance Act 1988. Specifically, it adds a new clause to the definition of "agricultural building," exempting buildings forming part of, or used solely in connection with, agricultural operations at a nursery ground from non-domestic rates. This means that buildings on nursery grounds used for agricultural purposes, such as storage or processing, will no longer be subject to these rates. The changes are effective from April 1st, 2015 in England and April 1st, 2017 in Wales.

Government Spending

The bill will result in a reduction in government revenue from non-domestic rates. The exact financial impact is not specified in the provided text and would depend on the number and size of buildings currently subject to rates on nursery grounds.

Groups Affected

The bill primarily affects:

• Nursery ground owners and operators: They will benefit from reduced or eliminated business rates, potentially lowering their operating costs.
• Local authorities in England and Wales: They will receive less revenue from non-domestic rates.

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