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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. This scheme was for 3 years initially, but has now been extended until 30 June 2023.

An application to the council from, or on behalf of, the ratepayer is required - download an  ndr_daynurseryreliefappnform2021 (Word doc) [62KB] .