Non-domestic rates 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 eleigible for 100% rates relief. This scheme is for 3 years initially, but will be evaluated at the end of this period.

An application to the council from, or on behalf of, the ratepayer is required – download an application form.