Day nursery relief for non-domestic rate
A new rates relief has been introduced from 1 April 2018 where 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 which also provides 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 and an application form must be completed and submitted to the Council before relief can be considered.