Business rates: nursery (childcare) discount 2021 to 2022 – local authority guidance
Guidance for local authorities in administering the business rates nursery discount 2021 to 2022 coronavirus response, announced at Budget 2021.
Applies to England
Documents
Details
This document provides guidance to local authorities about the implementation of the government’s Nursery Discount 2020 to 2022 coronavirus response, to support local authorities’ operation and delivery of the scheme.
The guidance sets out the criteria which government considers for the purpose of this scheme to be eligible for this discount. The guidance does not replace existing legislation.
As announced at the Budget on 3 March 2021 by the Chancellor, the government will continue to provide eligible nursery properties in England with 100% business rates relief from 1 April 2021 to 30 June 2021. This will be followed by 66% business rates relief for the period from 1 July 2021 to 31 March 2022, capped at £105,000 per business for other eligible properties.