§ Mr. Gallie
To ask the Secretary of State for Scotland which rating authorities in Scotland use their discretionary powers to reduce rates leviable on private sector nursery schools.
§ Mr. Stewart
Details of the policies of individual rating authorities with regard to their granting of discretionary rating relief are not held centrally. However, if a private sector nursery school has charitable status it will be eligible for mandatory rates relief of 80 per cent. in accordance with section 4 of the Local Government (Financial Provisions Etc.) (Scotland) Act 1962, as amended.