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 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)