Publication - Advice and guidance
Local government finance circular 4/2022 - non-domestic rates relief: guidance
This circular provides general information relating to current arrangements for non-domestic rates reliefs in 2022 to 2023. It also provides examples of supporting documentary evidence. The information was compiled with the involvement of officers from COSLA and the IRRV.
Day Nursery Relief
82. The key legislation is The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018.[19]
83. 100% relief is available 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.
84. An application must be made for this relief.
85. This relief is likely to be considered a subsidy under the TCA and is subject to the MFA.
Contact
Email: NDR@gov.scot
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