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.  

Criteria

To qualify, the property must be used wholly or mainly as a nursery, as defined in Section 135 of the Education (Scotland) Act 1980. It must also provide day care, as defined in paragraph 13 of Schedule 12 of the Public Services reform (Scotland) Act 2010.

Download and complete an application form (PDF) so relief can be considered.