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         Nurseries in England do not have to pay business rates for the 2020 to 2021 tax year. You'll also get a partial business rate relief for 2021 to 2022 tax year. Your council will do this automatically.
   
  -      If you’re eligible, you could get:
  -
  -      - 100% off your business rates bills for the 2020 to 2021 tax year (1 April 2020 to 31 March 2021)
  -      - 100% off your business rates bills for the first 3 months of the 2021 to 2022 tax year (1 April 2021 to 30 June 2021)
  +      If you’re eligible, you:
  +
  +      - do not need to pay business rates for the 2020 to 2021 tax year (1 April 2020 to 31 March 2021)
  +      - do not need to pay business rates bills for the first 3 months of the 2021 to 2022 tax year (1 April 2021 to 30 June 2021)
         - 66% off your business rates bills for the rest of the 2021 to 2022 tax year (1 July 2021 to 31 March 2022) - up to a total value of £105,000
   
         You’re eligible if your business is on Ofsted’s Early Years Register and provides care and education for children up to 5 years old (early years foundation stage).
   
         Local authority-run nurseries are not eligible.
  +
  +      You do not need to do anything. If you are eligible, your local council will apply the discount automatically. You will receive:
   
         [Contact your local council](/coronavirus-local-help) if you think you’re eligible and you have not received business rates relief.
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        ### Business rates holiday for retail, hospitality and leisure
  
        If you’re eligible, you could get:
  
        - 100% off your business rates bills for the 2020 to 2021 tax year (1 April 2020 to 31 March 2021)
        - 100% off your business rates bills for the first 3 months of the 2021 to 2022 tax year (1 April 2021 to 30 June 2021)
        - 66% off your business rates bills for the rest of the 2021 to 2022 tax year (1 July 2021 to 31 March 2022) - up to a total value of £2 million
  
        You do not need to do anything. If you are eligible, your local council will apply the discount automatically. You will receive:
  
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         ### VAT reduction for hospitality, accommodation and attractions
    
         You may be eligible for a 5% reduced rate of VAT until 30 September 2021 if your business is in the hospitality, hotel or holiday accommodation sector. 
  
         From 1 October 2021 to 31 March 2022, the reduced rate of 12.5% will apply.      
    
  