Day Nursery Rate Relief

The Non Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 provides relief of rates to ratepayers, who occupy a day nursery. 

Day nursery relief is for properties used wholly or mainly as a nursery school within the meaning of section 135 of the Education (Scotland) Act 1980 (b) which also provides day care of children (as defined in paragraph 13 or schedule 12 of the Public Services Reform (Scotland) Act 2010(c)).

No Rates are payable for any properties meeting the criteria above for the relevant period from 1st April 2018 until 30th June 2023.

You can apply for Day Nursery Relief using our Application Form.