Question reference: S5W-26886
- Asked by: Alison Harris, MSP for Central Scotland, Scottish Conservative and Unionist Party
- Date lodged: 8 January 2020
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Current status: Answered by Kate Forbes on 21 January 2020
Question
To ask the Scottish Government whether the 100% business rates relief for day nurseries will continue after 2020-21.
Answer
The Scottish Government introduced a new 100 per cent non-domestic rates relief from 1 April 2018 for all day nursery premises, used wholly or mainly for that purpose, in the public, private and charitable sectors. This is one of a series of actions to support private and third sector early learning and childcare (ELC) providers as set out in our Delivery Support Plan for Funded Providers. The current rates relief for day nurseries is due to run until March 2021.
The Scottish Government accepted the recommendation from the independent Barclay Review of non-domestic rates to evaluate the day nursery relief after 3 years to ensure that the benefits of the relief have been felt, including by parents and carers. We will consider the findings of this evaluation carefully in any final decision on the long term future of the relief.
At Stage 2 of the Non-Domestic Rates (Scotland) Bill, Conservative, Green and Labour MSPs on the Local Government and Communities Committee supported an amendment lodged by Andy Wightman, part of which would repeal the Scottish Government's power to create non-domestic rates reliefs through secondary legislation. Upon commencement, this would also abolish a number of existing reliefs including Day Nursery Relief. The Government does not support this amendment.
The Delivery Support Plan for Funded Providers can be accessed at: https://www.gov.scot/publications/delivery-support-plan-early-learning-childcare-providers/ .