
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  on or after 1 April 2018   if—
(a) the lands and heritages are used wholly or mainly as a day nursery;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 
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DEREK MACKAY

A member of the Scottish Government

St Andrew's House,

Edinburgh
