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<p>Since Budget 2016 the Government has introduced business rates measures in England
worth more than £13 billion over the next five years. This includes switching the
indexation of business rates from the retail price index to the consumer price index,
representing a cut in rates to all ratepayers, including childcare providers, worth
around £6 billion over the next five years. The Government has also doubled the threshold
for 100 per cent small business rate relief meaning that over 675,000 businesses including
many childcare providers are no longer subject to rates.</p>
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