Business Rates - Apply for Day Nursery Relief
The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 provides relief of rates to ratepayers, who occupy a day nursery. Day nursery means premises used wholly or mainly as a nursery school (within the meaning of section 135 of the Education (Scotland) Act 1980 (b) which also provides day care of children (as defined in paragraph 13 of schedule 12 of the Public Service Reform (Scotland) Act 2010.
What you’ll need
- Property reference (6 digits)
- Business rates account number (11 digits)