Since 1 April 2018 all Scottish nursery businesses receive full business rates relief following lobbying by NDNA and our members.
Applying for day nursery business rates relief
From 1 April 2018, nursery businesses in Scotland can apply for full business rates relief. This has been extended until at least June 2023.
A Scottish Government spokesperson said: “You must make sure that you apply to your local authority for the rates relief, even if your local authority has cancelled your direct debit and not sent you a bill. Some local authorities have tried to be helpful and prevent cross over of bills and applications, however the application is part of the legislation and you must apply formally to get the relief.”
It is a requirement of the underpinning legislation that an application form must be submitted to Councils and a model application has been circulated to all rates teams in Councils – although some may use their own forms – to whom all applications must be made.
Any queries about entitlement of any individual nursery should also be directed to the rates team at the local Council – members should find contact details on their rates bill.
Further information
Download our guidance below on Non-Domestic Rates Nursery Relief including:
• Legislative reference
• Background
• Process of application
• Eligibility for relief
• State aid.