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<p>Business rates are an annual tax on non-domestic property, based on rateable value
as assessed by the Valuation Office Agency.</p><p> </p><p>Private childcare providers
may be eligible for up to 100% Small Business Rate Relief.</p><p> </p><p>The Government
has taken repeated action to reduce the burden of business rates for all ratepayers,
worth more than £13 billion over the next five years.</p><p> </p><p>Local Authorities
continue to have powers to offer business rates discounts beyond pre-defined reliefs
at their discretion.</p>
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