Rates relief has been introduced from 1 April 2018 where 100% rates relief can be granted to occupiers of non-domestic properties where day nursery provision is made.
Criteria
To qualify, the property must be used wholly or mainly as a nursery as defined in Section 135 of the Education (Scotland) Act 1980 and which also provides day care as defined in paragraph 13 of Schedule 12 of the Public Services reform (Scotland) Act 2010.
An application form must be completed and submitted to the Council before relief can be considered.
Download the day care nursery application form
Applicants should note that the rates relief for which they are applying is being treated as Minimal Financial Assistance (MFA) under the Subsidy Control Act 2022.
The application form will detail the additional criteria required from you. Where relief is given, the MFA offered is the amount of relief shown on your bill.
A written record must be kept for at least three years beginning with the date on which the MFA was given. This is to enable you to respond to future requests on how much MFA you have received and whether you have reached the cumulative threshold.