Business rates: Day Nursery Relief
The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 became effective from 1 April 2018. It provides 100% relief from Non-Domestic Rates in respect of properties if they are used for the purpose of a Day Nursery.
The property must be used wholly or mainly as a nursery school as defined in Section 135 of the Education (Scotland) Act 1980(b) which also provides day care of children as defined in paragraph 13 of schedule 12 of the Public Services Reform (Scotland) Act 2010(c).
A Day Nursery means the premises are used wholly or mainly as a nursery school or class which provides early learning and childcare as defined in the Education (Scotland) Act 1980(b).
Day care of children as defined by the Public Services Reform (Scotland) Act 2010(c) means providing service of any form of care in the form of an educational activity, supervised by a responsible person on premises other than domestic premises during the day.
A separate application must be made for each property.
This relief is capped under The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021 and can only be awarded as TCA de minimis due to the sectoral restrictions which apply. View a summary guide to awarding subsidies.