Non Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 provides 100% relief from business rates used as a day nursery on or after 1 April 2018.
100% relief is now available until 2026 where the premises are used wholly or mainly as a day nursery. This relief is available for properties in all sectors - private, public and charitable.
NOTE: Previous applications ended on 30 June 2023 - to renew your application please complete the Review Application via the link below.