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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.

Businesses currently in reciept of this relief have been contacted with confirmation that their relief will be extended.

Please note there is an amendment to the legislation

Apply for a reduction

If you would like to apply for a reduction in your business rates please download and complete the applcation form below and return it, with any supporting information, 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