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The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
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- Scottish Statutory Instruments
- 2016 No. 122
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations provide 100% relief from business rates in respect of lands and heritages in a Mobile Masts Pilot Area if they are occupied by a tower or mast used for the monitoring, processing or transmission of communications or other signals for the provision of electronic communications services and a new entry is made in the valuation roll on or after 1st April 2016.
An application must be made to obtain the relief and regulation 4 sets out how the applications are to be made.
No business and regulatory impact assessment has been prepared for these Regulations as no adverse impact on businesses, charities or voluntary bodies is foreseen.
Copies of the maps of the sites within the Mobile Masts Pilot Area are available for inspection at the Scottish Government Digital Directorate, Connectivity, Economy and Data Division, 5 Atlantic Quay, 150 Broomielaw, Glasgow, G2 8LU.
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