Question to the HM Treasury:

To ask His Majesty's Government why there are different business rate liabilities for fee-charging (1) standalone nursery schools, and (2) nurseries within the curtilage of independent schools.

Private schools in England no longer benefit from business rates charitable rate relief. The definition of a private school is set out in the Non-Domestic Rating (Multipliers and Private Schools) Act. This definition includes private schools with nursery classes, which, despite the presence of some nursery provision are, by their nature, private schools.

Standalone nursery schools with their own business rates assessments remain eligible for charitable rate relief if they are eligible charities. This approach best ensures consistency with the underlying policy intent to remove eligibility from private schools.