Is the 3 hour session to be funded at the same rate as the current 2.5 hour sessions?
If so, that seems unworkable and unfair.
At our playgroup we can only offer 5 sessions a week because the hall is used by other church groups the rest of the time. We do offer lunchtime sessions on 2 days a week, effectively bridging the gap and offering parents a 'school day' of 5.75 hours. So we have a 2.5 hour session, followed by 45 minutes lunch, followed by a second 2.5 hour session.
However we have to charge for this 45 minute lunchtime slot because of our increased costs - staff now have to each have a half-hour paid lunch break, which they never had before when we were sessional. We also have to pay an extra person to cover 2 hours twice a week because our 4 members of staff take their staggered breaks, so for 2 hours each day we're one person short.
The 'rest area' bit isn't a huge problem - we basically have a very small corner where we have lots of comfy cushions/beanbags, and that counts as a rest area.
I did wonder about this when I saw the Budget news about 15 hours a week of pre-school education.