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.

Subsidies and EU State Aid

The EU State Aid rules no longer apply to subsidies granted in the UK following the end of the transition period. The UK remains bound by its international commitments, including subsidy obligations set out in the Trade and Cooperation Agreement (TCA) with the EU. The Council can still pay out subsidies and this includes subsidies related to COVID-19 that have previously been given under the State Aid Temporary Framework.

For 2020/21

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.

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

For 2021/22

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 £2 million per business for properties that were required to be closed on 5 January 2021, or £105,000 per business for other eligible properties.

It has been decided not to send annual bills to those business that qualify for nursery relief. Therefore those business in receipt of nursery relief will get a bill in June with instalments starting from July 2021.

If you have been awarded this relief and feel this is incorrect please contact us.

Also you do have the option to opt out of receiving the relief, if you wish to do so please contact us.

For further information, please contact Revenues:

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

Contact: The Revenues & Benefits team

Last updated on 15/03/2021