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.