Relief of up to 100% is available to establishments where nursing care is provided within the terms of the Rating (Disabled Persons) Act 1978.
To qualify for any relief, 50% or more of the premises must be used exclusively for one of the following:
- residential accommodation for care or aftercare of those suffering from illness
- training or activities for people suffering/who have suffered illness or are disabled
- provide welfare services for disabled people.
Care does not include medical, surgical or dental treatment.