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 applies retrospectively to certain years.

Description

The Non-Domestic Rating (Nursery Grounds) Bill modifies the definition of "agricultural building" within the Local Government Finance Act 1988. Specifically, it adds a new clause stating that a building is considered an agricultural building if it is part of, or forms part of, a nursery ground and is used solely for agricultural operations within that nursery ground.

Retroactive Application:

The amendment applies retrospectively: from April 1st, 2015 in England and April 1st, 2017 in Wales.

Government Spending

The bill will reduce government revenue through a decrease in non-domestic rates collected. Exact figures on the reduction are not provided within the bill itself and would require further analysis.

Groups Affected

The bill will primarily affect:

• Nursery ground owners and operators in England and Wales: They will benefit from the exemption, resulting in cost savings.
• Local authorities in England and Wales: They will receive less revenue from business rates.

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