Non Domestic Rates - Day Nursery Relief

The Non Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 became effective from 1 April 2018.  It provides 100% relief from Non Domestic Rates in respect of properties if they are used for the purpose of a Day Nursery.  The relief is effective until 30 June 2023.

The relief for the Day Nursery will depend on:

Your premises being used wholly or mainly as a Nursery School or Nursery Class and

Your premises currently providing day care for children.

For further information contact us, or download the Day Nursery Relief Form (PDF)

Contact Us

Non Domestic Rates Team
Council Offices
High Street
Elgin
IV30 1BX

01343 563456

ndr-enq@moray.gov.uk

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