New legislation came into effect from 1 April 2018 which introduces a new rates relief for day nurseries, which offers 100% relief to properties who provide nursery care for pre-school children.
Apply for a reduction
You can apply using our online form. If you need any assistance, contact our Customer Advice and Support Service.
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.