Guidance

How day nurseries are valued for business rates

Find out how the Valuation Office Agency (VOA) calculates rateable values for day nurseries.

From:
Valuation Office Agency
Published
26 November 2025

Applies to England

The Valuation Office Agency (VOA) usually uses the rental comparison method to value day nurseries. We group day nurseries with similar properties into valuation schemes. We measure them using the net internal area (NIA) method . Find out more about the rental method, valuation schemes and NIA.

To value day nurseries, the VOA:

  • gathers information about rents paid for a property and similar nearby properties
  • analyses the information and works out a price per square metre for the property

We multiply the size of the property by the price per square metre to calculate the rateable value. We also consider the property’s specific details, such as:

  • the design of the building
  • how the property is used
  • the location of the property

Updates to this page

Published 26 November 2025

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