On 18 March 2020, in response to the coronavirus, the government announced that many childcare providers would pay no business rates in 2020 to 2021

This guidance is provided to help local authorities implement and deliver the scheme.

This letter also includes information about the 100% Nursery Discount in 2020-21 (to include “non-local authority providers of childcare”). 

In two-tier areas, county councils have been asked to assist district councils in identifying all eligible properties.

Guidance on the discount is now available:
https://www.gov.uk/government/publications/business-rates-nursery-childcare-discount-2020-to-2021-coronavirus-response-local-authority-guidance