Day Nursery Relief
Since April 2018 rates relief for day nurseries has been available, which offers 100% relief to properties who provide nursery care for pre-school children.
This was introduced through the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018.
Apply for a reduction
You can apply for Day Nursery Relief online. If you need any assistance, contact our Customer Advice and Support Service.
Subsidy control rules
This type of relief is capped under the Subsidy Control Act 2022 as the activity is commercial in nature and the recipients receive an advantage on a selective basis due to the geographic restrictions that apply.