Non-Domestic Rating (Nursery Grounds) Act 2018

Document Number:2018 CHAPTER 26
 
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An Act to make provision for buildings used as nursery grounds to be exempt from non-domestic rates in England and Wales.

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

1 Exemption for buildings used as nursery grounds

(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—

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