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

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

100% relief can be awarded where the property is 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.

Day care of children is as defined by the Public Services Reform (Scotland) Act 2010 meaning the provision of a service of any form of care in the form of an educational activity, supervised by a responsible person on premises, other than domestic premises, during the day.

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 (MFA). This allows recipients to receive up to £315,000 in overall support over three financial years. 

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.

Where relief is given, the minimal financial assistance offered is the amount shown on your bill. A written record must be kept for at least three years beginning with the date on which the relief was given. This will enable you to respond to future requests on how much minimal financial assistance you have received and whether you have reached the cumulative threshold.

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

In relation to your care inspector report please supply the following.

• Service provider number
• Care service number

We kindly request you to submit the necessary supporting evidence for your application. Please be informed that failure to provide the requested documentation may result in the assessment of your application being delayed or rejected. We appreciate your prompt attention to this matter. 

To apply for this relief, email the Revenues Team businessrates@northlan.gov.uk for an application to be issued.   

Or,

View and manage your non-domestic rates account online (see below).

Register for secure access to your business rates account online.

View your information at any time without needing to keep track of or store paper bills.

Remember, if you are granted relief and the circumstances that led to that relief change, you must tell us.