Pre-school Education: Business Rates
The question
To ask the Chancellor of the Exchequer, if she will take steps to remove business rates for early years providers.
Answered by Dan Tomlinson
Business rates are a broad-based tax on the value of non-domestic properties, including nurseries.
To protect small businesses, the Government has frozen the small business multiplier for 2025-26. Taken together with Small Business Rates Relief, this intervention ensures that over a million properties will be protected from inflationary increases.
More broadly, in 2026-27, we expect to provide over £9.5 billion for the early years entitlements. We are investing over £1 billion more in the early years entitlements this year compared to 2025-26, to deliver a full year of the expanded entitlements, and an above inflation increase to entitlements funding rates.
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