Local government finance circular 4/2022 - non-domestic rates relief: guidance

This circular provides general information relating to current arrangements for non-domestic rates reliefs in 2022 to 2023. It also provides examples of supporting documentary evidence. The information was compiled with the involvement of officers from COSLA and the IRRV.

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Day Nursery Relief

82. The key legislation is The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018.[19]

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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