Day Nursery Relief
82. The key legislation is The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018.
83. 100% relief is available where the premises are used wholly or mainly as a day nursery. This relief is available for properties in all sectors - private, public and charitable.
84. An application must be made for this relief.
85. This relief is likely to be considered a subsidy under the TCA and is subject to the MFA.
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