§ Bob SpinkTo ask the Secretary of State for Transport, Local Government and the Regions if he will make dedicated pre-school nursery premises zero-rated for local taxation. [43936]
§ Dr. WhiteheadWe have no plans to do so. Almost all non-domestic premises are liable for rates, and this includes all nurseries and schools, in the public and private sectors.
Rates are used to fund local authority services. Any relief or exemption from rates would reduce the amount collected and available to local authorities.