From 01 April 2018, 100% is available where the premises are used wholly or mainly as a day nursery.
A Day Nursery means the premises are used wholly or mainly as a nursery school or class which provides early learning and childcare as defined in Section 135 of the Education (Scotland) Act 1980 which also provides day care of children as defined in paragraph 13 of Schedule 12 of the Public Services Reform (Scotland) Act 2010.
This relief is granted in accordance with The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018.
An application must be submitted for this relief, it is not awarded automatically.
This relief is likely to be considered a subsidy under The Subsidy Control Act 2022. This relief is listed in the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023.
This relief may be offered as a Minimum Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. MFA is capped at a maximum of £315,000 over a three-period – cumulated over the current and previous two financial years.
Further information on the Subsidy Control Act can be found at: