The Government has provided a comprehensive, coordinated and coherent response to what is a serious and evolving economic situation, including the expanded business rates holiday announced on 17 March.
The Ministry of Housing, Communities and Local Government published guidance for local authorities on the implementation of this holiday on 18 March, updated on 25 March. This guidance does not extend business rates relief to properties providing medical services, including dental practices, which have not been required to close to prevent the spread of COVID-19. There are no plans to amend this guidance further.
Dental practices will have access to other support. NHS England have agreed to fully remunerate dentists holding or working on NHS contracts for the routine NHS work they would have otherwise undertaken during the pandemic.
All businesses, including those not eligible for business rates relief, will benefit from the wider package of measures that the Government has set out to support businesses through this period of disruption. This includes the Coronavirus Business Interruption Loan Scheme for small and medium-sized businesses, the Coronavirus Job Retention Scheme to help firms continue to keep people in employment, a statutory sick pay relief package, and a dedicated HMRC COVID-19 helpline to support businesses in need.