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.
Non Domestic Rates Team