In 2020/21 qualifying nurseries registered with OFSTED as an Early Years Provider received a discount of 100%.
In the Budget on 3 March 2021 the Chancellor announced that as a temporary measure:
- 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
- for the Nursery Discount 2021/22 businesses may choose to opt out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament.