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
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.