Non-domestic properties being used wholly or mainly as a nursery school providing day care of children may be entitled to a rates reduction.
This relief is available for properties in all sectors; private, public and charitable.
Relief is not awarded automatically and an application for relief must be made by the ratepayer or a person authorised to act on behalf of the ratepayer.
Subsidy rules under the Subsidy Control Act 2022
This relief may be offered as a Minimum Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. MFA is capped at a maximum of £315,000 over a three-year period - cumulated over the current and previous two financial years.
You must consider whether you have already received support from any public sector body in the current financial year and the two financial years immediately preceding this. The council will determine this from the completed Subsidy Information in your application.
Any MFA (or similar) subsidy awarded to the applicant will be relevant if the applicant wishes to apply, or has applied, for an MFA subsidy.
For more information regarding your obligations under the above Subsidy Control act please see the UK subsidy control regime page on GOV.UK or seek independent advice.
Please note: In accordance with Scottish Government guidance all recipients of Rates Relief will have their details published quarterly. This information is available on the council's Open Data site.