Day Nursery Relief
Relief may be granted to a ratepayer where the premises are used wholly or mainly as a day nursery.
The legislation governing this is The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018.
This allows, from 1st April 2018 until 31st March 2021, 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.
Relief is not awarded automatically and an application for relief must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer.
Applicants should note that the rates relief for which they are applying is being granted as de minimis aid for State aid purposes and that there is a ceiling of €200,000 of de minimis aid that can be granted over a three year period.
Further information on State Aid is available from the Scottish Government website.
Apply for Day Nursery Relief
To apply, download and complete the Relief Application for a Day Nursery [477Kb] form and return it to Local Taxes, Perth & Kinross Council, 35 Kinnoull Street, Perth. PH1 5GD
For further information, contact Local Taxes at email@example.com or call 01738 477430 (selecting option 4).