Nursery Discount 2020/2021
As an extraordinary response to the coronavirus, the Government announced a business rates Nursery Discount on 18 March 2020. South Holland District Council will administer the scheme in line with Government guidance which can be found
Which properties will benefit from the discount?
Properties that will benefit from the discount will be hereditaments occupied by providers on Ofsted's Early Years Register and wholly or mainly used for the provision of the Early Years Foundation Stage. To qualify for the discount, the hereditament should be wholly or mainly being used for the above qualifying purpose. In a similar way to other reliefs (such as charity relief), this is a test on use rather than occupation. Therefore, hereditaments which are occupied but not wholly or mainly used for the qualifying purpose will not qualify for the discount. For the avoidance of doubt, hereditaments which have closed temporarily due to the government's advice on COVID19 will be treated as occupied for the purposes of this discount.
How much discount will be available?
The total amount of government-funded discount available for each property for 2020/21 under this scheme is 100% of the bill. The discount itself will be assessed and calculated on a daily basis.
Business Rates bills for 2020/21 will be updated and issued at the earliest opportunity.