Nursery World - Scottish nurseries win end to business rates

Day nurseries in Scotland will be exempt from paying business rates, in reforms to the country’s business rates system.

In a speech to the Scottish Parliament, Finance Secretary Derek Mackay confirmed that nurseries in Scotland will be exempt from business rates from next April.

‘I propose that the new relief for day nurseries will commence on 1 April 2018 and will be a full 100 per cent relief,’ he said.

‘Scotland has always been a leader in education and childcare and this is the first relief of its kind anywhere in the UK.’

The Scottish Government-commissioned report into non-domestic business rates by the Barclay review group recommended a new 100 per cent business rate relief be introduced for nurseries to support childcare provision.

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