
1 
These Regulations may be cited as the Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 and come into force on 1st April 2018.
2 
In these Regulations—
 “day nursery” means premises used wholly or mainly as a nursery school (within the meaning of section 135 of the Education (Scotland) Act 1980) which also provides day care of children (as defined in paragraph 13 of schedule 12 of the Public Services Reform (Scotland) Act 2010);
 “electronic communication” has the meaning given to it by section 15(1) of the Electronic Communications Act 2000 (“the 2000 Act”);
 “lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854;
 “local authority” means the rating authority in whose valuation roll the entry for the lands and heritages appears;
 “person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—
(a) a partnership, a partner of that partnership;
(b) a trust, a trustee of that trust;
(c) a body corporate, a director of that body;
 “sign” or “signed”, in relation to an application made by electronic communication, means an electronic signature, as defined in section 7(2) of the 2000 Act; and
 “valuation roll” means the roll made up under section 1 of the Local Government (Scotland) Act 1975.
3 
No rates are payable in respect of lands and heritages on a day in the period beginning with 1st April 2018 and ending with 31st March 2021 if—
(a) the lands and heritages are used wholly or mainly as a day nursery;
(b) a new entry in respect of the lands and heritages as so used is made in the valuation roll on or after 1st April 2018; and
(c) an application for relief is made in accordance with regulation 4.
4 
An application for relief under these Regulations must—
(a) be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer; and
(b) be made to the local authority by—
(i) addressing it to the local authority; and
(ii) delivering it or sending it to the local authority’s office by post or electronic communication.
5 
Any relief granted under these Regulations is to be made only to the extent that such relief is compatible with article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union.
DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
15th February 2018