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.

Documents

Non-Domestic Rating (Nursery Grounds) Bill: factsheet

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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