Member

New sub-paragraph (5) provides a general exclusion for any institution if it is wholly or mainly concerned with providing full-time education to pupils with an education, health and care plan—an EHCP, as it is commonly known. In business rates, “wholly or mainly” generally means more than 50%. In addition, the existing general exemption in business rates for properties that are wholly concerned with the training or welfare of disabled persons will be unaffected by the Bill and will continue to apply. As such, any private schools falling under that exemption will continue to be fully exempt from business rating and will not pay any rates at all.