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Day nursery relief

From 1 April 2018, properties wholly or mainly used as day nurseries (within the meaning of Section 135 of the Education (Scotland) Act 1980) which also provide day care of children (as defined in paragraph 13 of Schedule 12 of the Public Services Reform (Scotland) Act 2010) may be eligible for 100% rates relief.

An application to the council from, or on behalf of, the ratepayer is required   Day Nursery Relief Appn Form 2023 (Word doc) [45KB] .

Subsidy Control

This relief is likely to be considered a subsidy under the Subsidy Control Act 2022 ("the Act") and is listed in the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023. Public authorities need to consider whether this relief is awarded as Minimal Financial Assistance (MFA), or whether it meets the other subsidy control requirements of the Act. Consequently the application form includes a request for such information as may be required to assist with the determination of any relief award.