The government will introduce a business rates holiday for nurseries in England for the 2020 to 2021 tax year.
You are eligible for the business rates holiday if:
Properties that will benefit from the relief will be hereditaments:
There is no action for you. This will apply to your next council tax bill in April 2020. However, local authorities may have to reissue your bill to exclude the business rate charge. They will do this as soon as possible.
You can estimate the business rate charge you will no longer have to pay this year using the business rates calculator.
Further guidance for local authorities is available in the nursery discount guidance.
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