1Exemption 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—
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.