Local government finance circular 5/2023: non-domestic rates relief guidance

Day nursery relief

70. The key legislation is The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018.
71. 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.
72. An application must be made for this relief.
73. This relief is likely to be considered a subsidy under the Act. Public authorities should consider whether this relief is awarded as MFA, or whether it meets the other subsidy control requirements of the Act. This relief is listed in the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023.