{
  "url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/note",
  "json_url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018/note.json",
  "legislation": "ssi/2018/65",
  "legislation_title": "The Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-day-nursery-relief-scotland-regulations-2018",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nAn application must be made to obtain the relief and regulation 4 sets out how the application is to be made.\nNo business and regulatory impact assessment has been prepared for these Regulations as no adverse impact on businesses, charities or voluntary bodies is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2018/65/note",
    "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."
}