Last updated 11 March 2021
1. About the nursery discount scheme
On 18 March 2020 the government announced a business rates nursery discount scheme as a response to the coronavirus pandemic.
Nursery discount 2020-21
From 1 April 2020 the discount was equal to 100% of the bill, after any mandatory and other reliefs. Any relief awarded counted as State Aid.
Nursery discount 2021-22
Nursery relief will continue in 2021-22 but will be at a reduced rate:
- 100% from 1 April 2021 to 30 June 2021
- 66% from 1 July to 31 March 2022
Relief will also be capped at £105,000 for an individual or company properties.
Your bill for 2021-22 will include nursery discount at 100%. This will be recalculated around 1 July 2021 when you'll receive a revised bill with what is remaining to pay.
Properties that will benefit from relief
Properties occupied by providers on Ofsted's Early Years Register, and wholly or mainly used for the provision of the Early Years Foundation Stage, will benefit from the relief.