Date lodged: 26 April 2018
To ask the Scottish Government how the nursery relief is being implemented.
Answered by: Derek Mackay 4 May 2018
From 1 April 2018, day nurseries in Scotland have been eligible for up to 100% non-domestic (business) rates relief. As common to other rates reliefs an application form is required. To raise awareness of this relief and encourage take-up Scottish Government has worked with sector representatives and provided guidance and model application forms to Councils.
Additionally, I will write to all potentially eligible nurseries during May to encourage applications.
Based on the valuation roll at the 1st of April 2018 there were 966 properties in Scotland classed as day nurseries for rating purposes. However, some of those nurseries will already benefit from relief under the Small Business Bonus Scheme, charity relief or other reliefs. Those nurseries may choose to continue to receive relief through these schemes, rather than through Nursery Relief.
Data on number of relief applications made is not collated, but the number of premises in receipt of Nursery Relief as at 1 June 2018 will be known in the Autumn.