Extended business rate discount for coronavirus

The recently announced expanded retail discount for 2020/21, will be applied automatically to eligible rate payers accounts by the local authority.  Broadly these will be hereditaments that are being used for the following purposes:

• a. as shops, restaurants, cafes, drinking establishments, cinemas and live music venues,
• b. for assembly and leisure; or
• c. as hotels, guest & boarding premises and self-catering accommodation.
  The guidance provided to local authorities can be found on the government's website.

We now understand that the Chancellor has also decided nurseries will be eligible for a business rates holiday for one year. That means non-local authority providers of childcare will pay no business rates in 2020-21, from 1 April.