COVID-19 Nursery discount
On the 18 March 2020 the government announced the nursery discount due to Covid-19. Many childcare providers will be entitled to relief for their business rates for the financial year 2020/21 and 2021/22. This relief will apply to properties occupied by providers on the Ofsted’s Early Years Register and wholly or mainly used for the provision of the Early Years Foundation Stage.
Please be advised we will assess your entitlement to this discount by corresponding with the Ofsted’s Early Years Register.
For the Nursery Discount 2021/22 only, businesses may choose to opt out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament. Please note once opted out the business cannot opt back in.
Please note we can only accept application backdates for 2020/21 financial year up to 01 October 2021.
2020/21 Financial Year
The council can grant discount of 100% of the business rates bill, after mandatory reliefs and other discretionary reliefs have been applied, for hereditaments occupied by providers on Ofsted’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. There will be no rateable value limit on the relief.
2021/22 Financial Year
The Nursery Discount 2021 will be extended for three months, at 100%, uncapped, for the period 1 April 2021 to 30 June 2021.
From 1 July 2021 to 31 March 2022 the Nursery Discount would apply at 66% relief for eligible properties, with a cash cap of £105,000.
(Please note the above discount will end on the 30 June 2021, a new bill will be issued from July 2021 to March 2022, with instalments for payment alongside the 66% relief depending on cash cap)