National Non-Domestic Rates (Business Rates) Discretionary Rate Relief Policy

Overview

Nursery Discount is a temporary measure to support childcare providers in response to the coronavirus.

Eligibility

Eligibility to relief under this section will only be considered after determination of any other forms of rate relief to which the applicant may be eligible.

Relief will apply to hereditaments occupied by providers on OFTED's Early Years Register and wholly or mainly used for the provision of the Early Years Foundation Stage and which are subject to business rates in the year 2020/21.

Applications

This relief will automatically be awarded to eligible ratepayers.

From 2021/22 businesses may choose to opt out of this support by providing billing authorities notification of their request to refuse support, per eligible hereditament.

Duration

100% relief may be awarded from 1 April 2020 until 31 March 2021.

100% relief may be awarded from 1 April 2021 to 30 June 2021

66% relief may be awarded from 1 July 2021 to 31 March 2022 (with a cash cap of £105,000).