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The Final Local Government Finance Settlement is now confirmed. Our updated analysis examines the implications for rural areas. Read more.

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