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Business rates holiday for nursery businesses - coronavirus

24 March 2020: there is a business rates holiday for nurseries for the 2020/21 tax year.

OFFICIAL GUIDANCE: Business Rates Holiday for Nurseries 

Key features of the scheme

  • Nurseries will receive a business rates holiday for the 2020/21 tax year.
  • Businesses will receive a bill showing no business rates charge for the 2020/21 tax year. Those who had already received bills for the 2020/21 tax year will be rebilled.

Eligibility and additional features

  • To be eligible premises must be:
    • occupied by providers on Ofsted’s Early Years Register, and
    • wholly or mainly used for the provision of the Early Years Foundation Stage.
  • Premises that are occupied but not wholly or mainly used for the purposes above will not qualify for the relief.
  • Premises which have closed temporarily due to the government’s advice on COVID19 will be treated as occupied for the purposes of this relief.

Additional information

  • Businesses should contact their local authority with any questions they may have about the scheme.