Guidance

Business rates: nursery (childcare) discount 2020 to 2021: coronavirus response – local authority guidance

Guidance for local authorities in administering the business rates nursery discount in response to coronavirus.

Documents

Nursery discount 2020 to 2021: coronavirus response – local authority guidance

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Details

On 18 March 2020, in response to the coronavirus, the government announced that many childcare providers would pay no business rates in 2020 to 2021. This guidance is provided to help local authorities implement and deliver the scheme.

The guidance sets out the criteria which government considers for the purpose of this scheme to be eligible for this discount. The guidance does not replace existing legislation.

Published 20 March 2020
Last updated 2 April 2020 + show all updates
  1. Guidance updated to confirm that the government’s assessment that the nursery discount is not a state aid, and that local authorities should therefore award relief to all eligible properties.

  2. First published.