Business Rate Exemptions for Scottish Nurseries

Derek Mackay, Scotland’s Finance Secretary, has announced that as of April 2018, day nurseries in Scotland will be exempt from paying business rates. The announcement is a direct result of recommendations in the recent Barclay Report into non-domestic rates, commissioned by the Scottish Government.

This is welcome news to nursery operators. The Nursery sector has been struggling of late due to business rate increases, in combination with insufficient local authority funding and higher wage costs through National Living Wage increases.

The business rate exemption will present significant cost savings for nursery businesses going forward.

For more information, or to speak to a member of our Healthcare team, contact your local office or email healthcare@eqaccountants.co.uk.