{
  "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018",
  "json_url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018.json",
  "id": "ssi/2018/65",
  "title": "The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018",
  "short_title": "Non-Domestic Rates (Day Nursery Relief) 2018",
  "long_title": "These Regulations provide 100% relief from business rates in respect of lands and heritages if they are used as a day nursery and a new entry is made on the valuation roll on or after 1st April 2018. They apply for a period of three years from that date.",
  "citation": "S.S.I. 2018/65",
  "type": "ssi",
  "year": "2018",
  "number": "65",
  "version": "current",
  "date": "2018-02-15",
  "revised": true,
  "valid_from": "2023-04-01",
  "extent": "S",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amount payable as rates – lands and heritages used as a day nursery",
      "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/regulation-3",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Application for relief",
      "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Relief – further provision",
      "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/regulation-5",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
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      "main": true,
      "language": null,
      "date": "2018-02-19",
      "size": 37861,
      "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/pdf/ssi_20180065_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2018/65/pdfs/ssi_20180065_en.pdf"
    },
    {
      "title": "Policy Note",
      "main": false,
      "language": null,
      "date": "2018-02-20",
      "size": 24897,
      "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/pdf/ssipn_20180065_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2018/65/pdfs/ssipn_20180065_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 5,
  "changes_made_to_url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2018/65",
    "retrieved_at": "2026-10-28T21:13:54.974371+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}