Skip to content

We 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 your business is based in England.

Properties that will benefit from the relief will be hereditaments: 

  • occupied by providers on Ofsted’s Early Years Register; or
  • wholly or mainly used for the provision of the Early Years Foundation Stage.

How to access the scheme

You do not need to take any action. 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.

The business rates calculator can estimate the size of discount you will receive.

Nursery discount guidance for local authorities is available at GOV.UK.