Guidance

Non-Domestic Rating (Nursery Grounds) Bill: fact sheet

Fact sheet explaining how the Bill will amend the legislation to ensure the Valuation Office Agency can return to its former practice, of exempting plant nurseries from business rates.

• From: Department for Levelling Up, Housing and Communities , Ministry of Housing, Communities & Local Government (2018 to 2021) and The Rt Hon Rishi Sunak MP
• Published: 23 May 2018

This was published under the 2016 to 2019 May Conservative government

Applies to England

Documents

Non-Domestic Rating (Nursery Grounds) Bill: factsheet

Ref: ISBN 978-1-4098-5250-6

PDF, 216 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email alternativeformats@communities.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The fact sheet explains how the Non-Domestic Rating (Nursery Grounds) Bill will amend the legislation to ensure the Valuation Office Agency can return to its former practice, of exempting plant nurseries from business rates. It also explains, in this context, that a plant nursery is defined as a property where small plants or tress are propagated or sown in their initial stages of growth with a view to selling them to someone else for rearing onto their mature state. This legislation does not apply to garden centres which will continue to be rateable.

Published 23 May 2018