Nurseries: Business rates relief

Properties that will benefit from this relief will be properties occupied by providers on Ofsted's Early Years Register and wholly or mainly used for the provision of the Early Years Foundation Stage.

To qualify for the relief the property should be wholly or mainly being used for the above qualifying purpose. Properties which are occupied but not wholly or mainly used for the qualifying purpose will not qualify for the relief. Properties which have closed temporarily due to the government's advice on COVID19 should be treated as occupied for the purposes of this relief.

Stratford on Avon District Council has worked with Warwickshire County Council to identify eligible properties.

The total amount of government-funded relief available for each property for 2020/21 under this scheme is 100% of the bill, after mandatory reliefs and other discretionary reliefs have been applied.

The eligibility for the discount and the discount itself will be assessed and calculated on a daily basis. The following formula should be used to determine the amount of relief to be granted for a chargeable day for a particular hereditament in the financial year 2020/21:

Amount of relief to be granted = V, where
V is the daily charge for the hereditament for the chargeable day after the application of any mandatory relief and any other discretionary reliefs, and those where local authorities have used their discretionary relief powers introduced by the Localism Act which are not funded by section 31 grants.

Ratepayers that occupy more than one property will be entitled to relief for each of their eligible properties.

Whilst the UK left the EU on 31 January 2020, the Withdrawal Agreement negotiated by the Government and the EU provides that during a transition period State aid rules will continue to apply as now and will be subject to control by the EU Commission as at present. The Government has notified the EU of its intention to bring forward an immediate change to the UK's tax treatment of non-domestic property, in response to the ongoing Covid-19 emergency, and to seek clearance under Article 107(3)(b) of the Treaty on the Functioning of the European Union.

The nursery discount is in the process of being awarded to relevant ratepayers.

For further information, please contact Revenues:

  • Email:
  • Telephone: 01789 260993
  • Fax: 01789 260969

Contact: the Revenues & Benefits team

Last updated on 22/04/2020