Written Question·Treasury·UIN 103193
Pre-school Education: Business Rates
Tabled: 6 January 2026
Answered: 14 January 2026
Question
Sir John Hayes
Conservative — South Holland and The Deepings
To ask the Chancellor of the Exchequer, if she will take steps to remove business rates for early years providers.
Answer
Dan TomlinsonBusiness 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 inte...
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