Care homes and nurseries in England pay business rates on the rateable value of their premises. No relief applies to either as such, but charities and small properties can pay less.
The bill before relief is the rateable value multiplied by the multiplier. For 2026/27 in England, a care home or nursery uses 43.2p in the pound if its rateable value is below £51,000, 48p from £51,000 up to £499,999, and 50.8p from £500,000.
A business whose only property has a rateable value of £12,000 or less pays no business rates, and the relief tapers between £12,001 and £15,000. A business that takes on a second property on or after 27 November 2025 keeps the relief on the first for 36 months.
A property used wholly or mainly for charitable purposes gets mandatory relief of up to 80%. Property used wholly for welfare services for disabled persons is exempt under Schedule 5 of the Local Government Finance Act 1988. No relief applies to care homes or nurseries as such.
We include business rates in your cost per bed or per place and check each bill's multiplier and reliefs. See the care home fee rate calculator.
No relief applies to care homes or nurseries as such. Small business rate relief and charitable relief apply to those that meet their conditions.
48p in the pound if its rateable value is £51,000 to £499,999, or 43.2p below £51,000, for 2026/27 in England.
AIA, full expensing, the pools and the 3% building allowance for care homes.
Occupancy, staff cost ratio and the other measures we report each month.
Free funded hours, voluntary extras and an itemised invoice.
We look at your last accounts, your payroll hours and your fee rates, and tell you what we would change.