Last Updated: 11 March 2022
As a result of the Coronavirus pandemic the Government introduced a 100% Business Rates discount, for 2020/21, for hereditaments occupied by providers on Ofsted’s Early Years Register that are wholly or mainly used for the provision of the Early Years Foundation Stage. At the 2021 budget the Chancellor announced that he would extend this 100% discount for a further 3 months to 30th June 2021. A further 66% discount will apply for the period 1st July 2021 to 31st March 2022 for eligible businesses up to a cap of £105,000 per business i.e. no business can in any circumstances exceed the £105,000 cap across all their hereditaments. This means that businesses that have more than one premises will only be able to receive a total of £105,000 for all of them combined.
If you have not been awarded this relief and believe that you are eligible please email email@example.com detailing why you believe that you meet the criteria.
Detailed guidance relating to this discount and the cap can be found at https://www.gov.uk/government/publications/business-rates-nursery-childcare-discount-2021-to-2022-local-authority-guidance.