Guidance

Check if your nursery is eligible for business rates relief due to coronavirus (COVID-19)

We have introduced a business rates holiday for nurseries.

• From: Department for Levelling Up, Housing and Communities and Ministry of Housing, Communities & Local Government (2018 to 2021)
• Published: 22 March 2020

Applies to England

• Guidance for Northern Ireland
• Guidance for Scotland
• Guidance for Wales

Nurseries in England do not have to pay business rates for the 2020 to 2021 tax year.

Eligibility

You’re eligible if your business:

• is on Ofsted’s Early Years Register
• provides care and education for children up to 5 years old (early years foundation stage)

Local authority-run nurseries are not eligible.

How to apply

You do not need to take any action. Your local council will apply the discount automatically.

You can estimate the business rate relief using the business rates calculator.

Contact your local council if you’re not getting a relief you think you’re entitled to.

When it applies

The relief will apply to your business rates bills for the 2020 to 2021 tax year. Your local council may have to reissue your bill, but will do this as soon as possible.

Published 22 March 2020