This House of Lords Library Briefing has been prepared in advance of the second reading in the House of Lords of the Non-Domestic Rating (Nursery Grounds) Bill on 24 July 2018.
Non-Domestic Rating (Nursery Grounds) Bill: Briefing for Lords Stages (231KB PDF)
The Non-Domestic Rating (Nursery Grounds) Bill is a two-clause government bill which provides an exemption from non-domestic rates for nursery grounds which operate under covered premises. It was introduced into the House of Commons on 23 May 2018, had its second reading on 5 June 2018 and completed its stages in the House of Commons on 10 July 2018. The Bill was introduced into the House of Lords on 11 July 2018 and is scheduled to receive its second reading on 24 July 2018.
Since at least 1928, agricultural premises have benefitted from a general exemption from non-domestic rates. Prior to a Court of Appeal ruling in 2015, agricultural premises for this purpose were considered to include ‘nursery grounds’, which sow or propagate small plants or crops in their initial stages of growth before selling them on to someone else for growing to maturity. Nursery grounds are distinct from garden centres (even though sometimes called “nurseries”), which sell directly to the public and which will continue to be subject to rates.
In 2015, the Court of Appeal found that treating nursery grounds as exempt from business rates was an incorrect application of the law, if the nursery grounds wholly comprised buildings (for example, polytunnels and glasshouses), as opposed to agricultural land. As a result, non-domestic rates became payable by nursery grounds operating wholly under cover. The Bill would effectively restore the position generally understood to exist before the Court of Appeal judgment whereby such premises are exempt from rates. It also allows any affected business which has paid rates since the judgment to reclaim those amounts.
Throughout its passage in the House of Commons the Bill received support from the Opposition and no amendments were tabled. Some MPs raised the possibility of central government reimbursing local authorities which had to repay rates to businesses, but the Government stated that only a “handful” of businesses had been affected and described the amounts involved as “relatively small”.
Non-Domestic Rating (Nursery Grounds) Bill: Briefing for Lords Stages (231KB PDF)
The Sovereign Grant Bill is a government bill which would amend how the sovereign grant is set. This is a grant paid to the King to support the work of the sovereign. The bill would enable the size of the sovereign grant to be reduced following the completion of a 10-year works project on Buckingham Palace. The bill received cross-party support and was not amended in the House of Commons.
The Financial Services and Markets Bill [HL] is a wide-ranging bill that aims to reform the way the UK financial services sector is regulated. This briefing provides a summary of the bill’s second reading and committee stage in the House of Lords ahead of its further consideration at report.
![Financial Services and Markets Bill [HL]: Progress in the Lords](https://lordslibrary-parliament.studio24.dev/content/uploads/sites/2/2020/09/Economy-568x426.png)
The Taxation (Energy and Vehicles) Bill is a money bill that would implement three tax measures as part of the government’s package of support to tackle increased energy prices. The bill would increase the electricity generator levy, increase the rate of tax-free mileage allowance for employees, and provide a 12-month vehicle excise duty exemption for HGVs.
