Nursery Rates Relief Extended Until 2023

The Scottish Government has announced that qualifying day nurseries will continue to benefit from 100% relief on non-domestic rates until at least June 2023.

The Nursery Rates Relief Scheme provides 100% relief on non-domestic rates (NDR) for premises used only as a day nursery or mainly as a day nursery. The Scheme was introduced in April 2018 and was due to cease on 31 March 2021.  The extension will enable a full evaluation of the impact of the scheme on providers, parents and carers.

In 2020/21 the relief is worth on average more than £12,000 to each eligible nursery.

https://www.gov.scot/news/nursery-rate-relief-extended-until-2023/

The information in this blog provides only an overview of HMRC guidance and legislation in force at the date of publication and no action should be taken without consulting the detailed HMRC guidance and legislation or seeking professional advice.  Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this blog can be accepted by the firm.

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