From 1 April 2018, 100% relief is available where the premises are used wholly or mainly as a day nursery. This relief is granted in accordance with The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018. This relief is available until at least 30 June 2023.
Day Nursery relief is capped at a maximum of €325,000 (around £340,000 at March 2021) This is the amount set out in the EU-UK Trade and Cooperation agreement (TCA).
How to apply
Download and complete an application form.