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Day Nursery Relief

Relief may be granted to a ratepayer where the premises are used wholly or mainly as a day nursery.

This relief was introduced by The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018.

This allowed, from 1st April 2018, 100% relief to be awarded where the property is being used wholly or mainly as a nursery school as defined in Section 135 of the Education (Scotland) Act 1980 and 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 available for properties in all sectors; private, public and charitable.

Relief is not awarded automatically and an application for relief must be made by the ratepayer or a person authorised to act on behalf of the ratepayer.

Applicants should note that the rates relief for which they are applying is being treated, under the Subsidy Control Act 2022,  as Minimal Financial Assistance. This allows recipients to receive up to £315,000 in overall support over three financial years. 

Any Minimal Financial Assistance already received, or payments under predecessor schemes such as EU State Aid must be declared when submitting your application.

Information on Subsidy Control and Minimal Financial Assistance is available from the Scottish Government website.

How do I apply?

Apply online for day nursery relief

For further information, contact Local Taxes at or call 01738 477430.

Last modified on 18 July 2023

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