1) Classify nurseries as educational providers — not commercial premises 2) Exempt nurseries from business rates (like schools and academies)

- Schools, academies, &colleges do not pay business rates - Nurseries deliver education under EYFS, & are inspected by Ofsted - Business rates can push settings into closure ✓ Remove business rates for Early Years nurseries under the same exemption as schools ✓ Develop a nationwide “Early Years Relief” business rate exemption scheme