Dissatisfaction with business rates seems to be reaching an all-time high. While beleaguered nursery owners have the option to appeal if they feel their rates are too demanding, this is not a decision to be taken lightly.
But for Scott McCubbin, owner of It's The Little Things Children's Day Nursery in Liverpool, it was the only remaining line of attack.
He says, 'In our case the rates have gone up by 25 per cent since we opened in 2006, while at the same time inflation, utilities and wages have risen. Due to the financial climate we have been unable to increase our fees until very recently.'
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