The Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019

Amount payable as rates – lands and heritages comprising telecommunications new fibre infrastructure

3.—(1) This regulation grants relief to a person who is liable to pay rates in respect of lands and heritages comprising telecommunications new fibre infrastructure.

(2) The relief is a reduction in the amount of rates payable by 100%.

(3) Relief is available for any day in the period beginning on 1 April 2019 and ending on 31 March 2029.

(4) For the avoidance of doubt, relief is not available for any day prior to that on which an entry is made in the valuation roll under section 2(1)(b) of the 1975 Act in respect of the telecommunications new fibre infrastructure.

(5) The relief granted by this regulation is to be made—

(a) only to the extent that it is compatible with Article 107(1) of the Consolidated Version of the Treaty on the Functioning of the European Union(1) (state aid), or

(b) from such time as that Treaty has effect in domestic law by virtue of section 4 of the European Union (Withdrawal) Act 2018(2), only to extent that it is not prohibited by Article 107(1) of that Treaty, as that Article has effect in domestic law by virtue of that section and any Regulations made in exercise of the power in section 8(1) of that Act (mitigation of deficiencies in retained EU law).

(1)

OJ C 326, 26.10.2012, p.47.

(2)

2018 c.16.