This piece of legislation governs how businesses in Scotland will pay business rates in the future and determine whether nurseries in Scotland could continue having 100% business rates relief.
When the Bill was debated by a Committee of MSPs an amendment had been added which would put business rates under the control of local authorities instead of one national system. This could create 32 different business rates across Scotland with each council able to set their own. But it would also stop the Scottish Government being able to grant nationwide reliefs – such as the one for nurseries which was introduced in 2018 following lobbying from NDNA Scotland and our members. NDNA members in Scotland had contacted their MSPs ahead of the vote to raise concerns about the potential impact of such a change and in the end the amendment was voted down.
Jonathan Broadbery, NDNA’s Head of Policy and External Relations, said: “The business rates relief for early learning and childcare settings in Scotland has been crucial to the sustainability of nurseries who are facing huge challenges in the run up to the full roll out of 1140 hours in August.
“We have heard from members who have used it to recruit and train vital staff members, invest in new materials for the children in their nursery or improving their outdoor space. For many it can be the difference between staying open or having to close so it is fantastic news that this support for nurseries is here to stay.”
See all NDNA business rates support here