Non-Domestic Rating (Nursery Grounds) Act 2018

Exemption for buildings used as nursery grounds

1

• (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) it 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 2015;

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

Extent, interpretation and short title

2

• (1) This Act extends to England and Wales.

• (2) In 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.