Day Nursery Relief

New legislation came into effect from 1 April 2018 which introduces a new rates relief for day nurseries.

Day Nursey relief which offers 100% relief to properties who provide nursery care for pre-school children was due to end on 31 March 2021 however, this has now been extended to run until 30 June 2023.

Apply for a reduction

Complete our online application or you can download and complete the application form and return it, with any supporting documentation, to the address shown on the form.

Subsidy control rules

This type of relief is capped under The Non-Domestic Rates (Restriction of Relief)(Scotland) Regulations 2021 and can only be awarded as TCA de minimus as the activity is commercial in nature and the recipients recieve an advantage on a selective basis due to the geographic restrictions that apply.

Download - Day Nursery Relief Application Form