Day nursery relief for non-domestic rate
100% rates relief can be granted to occupiers of non-domestic properties where day nursery provision is made.
The relief is effective until 31 March 2021.
To qualify, the property must:
- be used wholly or mainly as a nursery, as defined in Section 135 of the Education (Scotland) Act 1980
- and provide day care, as defined in paragraph 13 of Schedule 12 of the Public Services reform (Scotland) Act 2010.
This relief is considered de-minimus aid in terms of EU State Aid rules.
Complete an application form (PDF) so relief can be considered.