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Order restored for plant nurseries

OWNERS of plant nurseries will continue to benefit from a business rates exemption thanks to recent Government legislation, says commercial property agent Prop-Search.

For nearly a century, land and buildings at plant nursery grounds had an agricultural exemption from business rates to support the rural economy. But following a Court of Appeal decision in the 2015 case of Tunnel Tech v Reeves, the Valuation Office Agency had begun to assess buildings at plant nurseries, including structures such as poly-tunnels.

The Non-Domestic Rates (Nursery Grounds) Bill confirms that plant nurseries in England will be covered under the agricultural exemption for business rates along with other agricultural businesses.

Samantha Jones, an Associate Director at Prop-Search, said: “Amending the legislation will enable the Valuation Office Agency to continue to treat land and buildings at plant nurseries as exempt from business rates, and return the law to align with previous practice.

“It is understood that since the Court of Appeal decision in 2015 a few plant nurseries in England have been assessed for business rates for the first time with effect from 1 April 2015. Therefore, under the new legislation, plant nursery owners who have been paying rates since the Court of Appeal decision will be able to apply for a backdated refund.”

In a press statement issued by Government, Local Government Minister Rishi Sunak MP, said: “Plant nurseries are an essential part of the rural economy and it is vital they are protected. This legislation will put a stop to this unreasonable burden on businesses and will help maintain a productive, competitive and sustainable agricultural sector.”

Further information or advice can be obtained from Prop-Search on 01933 223300 or 01604 492000 or at www.prop-search.com

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