Search Legislation

Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

There are currently no known outstanding effects for the Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Relief for telecommunications infrastructureE+W

1Relief from local non-domestic rates: occupied hereditamentsE+W

(1)In Part 3 of the Local Government Finance Act 1988 (non-domestic rating), section 43 (occupied hereditaments: liability) is amended as follows.

(2)In subsection (4), after “(4A),” insert “ (4E), ”.

(3)After subsection (4D) insert—

(4E)Where subsection (4F) below applies, the chargeable amount for a chargeable day shall be calculated in accordance with the formula—

(4F)This subsection applies where—

(a)on the day concerned, the hereditament is wholly or mainly used for the purposes of facilitating the transmission of communications by any means involving the use of electrical or electromagnetic energy,

(b)the day concerned falls before 1 April 2022, and

(c)any conditions prescribed by the appropriate national authority by regulations are satisfied on the day concerned.

(4G)The appropriate national authority may by regulations amend paragraph (b) of subsection (4F) above so as to substitute a later date for the date for the time being specified in that paragraph.

(4H)For the purposes of subsections (4F) and (4G) above the “appropriate national authority” is—

(a)in relation to England, the Secretary of State;

(b)in relation to Wales, the Welsh Ministers.

(4)After subsection (8B) insert—

(8C)In relation to any hereditament in respect of which the subsections of this section mentioned in the first column of the table below each have effect on the day concerned, the chargeable amount shall be calculated in accordance with the corresponding subsection in the second column of the table—

Subsections having effect in respect of hereditamentSubsection to be used for calculating chargeable amount
Subsections (4A) and (4E)Subsection (4A)
Subsections (4E) and (5)Subsection (5)
Subsections (4E) and (6A)Subsection (6A)
Subsections (4A), (4E) and (5)Subsection (5)
Subsections (4A), (4E) and (6A)Subsection (6A)
Subsections (4E), (5) and (6A)Subsection (5)
Subsections (4A), (4E), (5) and (6A)Subsection (5).

(5)In section 44 of that Act (occupied hereditaments: supplementary), at the end insert—

(10)F is an amount prescribed, or calculated in accordance with provision prescribed—

(a)in relation to England, by the Secretary of State by regulations;

(b)in relation to Wales, by the Welsh Ministers by regulations.

(11)Regulations under subsection (10) may, in particular—

(a)impose duties or confer powers on the valuation officer for a billing authority (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

(b)make provision as to appeals relating to things done or not done by valuation officers.

2Relief from local non-domestic rates: unoccupied hereditamentsE+W

(1)In Part 3 of the Local Government Finance Act 1988 (non-domestic rating), section 45 (unoccupied hereditaments: liability) is amended as follows.

(2)In subsection (4), for “subsection (4A)” substitute “ subsections (4A) and (4D) ”.

(3)After subsection (4B) insert—

(4C)Subsection (4D) applies where—

(a)on a chargeable day, the hereditament is wholly or mainly used for the purposes of facilitating the transmission of communications by any means involving the use of electrical or electromagnetic energy,

(b)the chargeable day falls before 1 April 2022, and

(c)any conditions prescribed by the appropriate national authority by regulations are satisfied on the chargeable day.

(4D)The chargeable amount for the chargeable day shall be calculated in accordance with the formula—

where T is an amount prescribed, or calculated in accordance with provision prescribed, by regulations made by the appropriate national authority.

(4E)Regulations under subsection (4D) may, in particular—

(a)impose duties or confer powers on the valuation officer for a billing authority (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

(b)make provision as to appeals relating to things done or not done by valuation officers.

(4F)The appropriate national authority may by regulations amend paragraph (b) of subsection (4C) so as to substitute a later date for the date for the time being specified in that paragraph.

(4G)For the purposes of subsections (4C) to (4F) the “appropriate national authority” is—

(a)in relation to England, the Secretary of State;

(b)in relation to Wales, the Welsh Ministers.

3Relief from central non-domestic ratesE+W

(1)Part 3 of the Local Government Finance Act 1988 (non-domestic rating) is amended as follows.

(2)In section 54 (central rating: liability), in subsection (4), at the beginning insert “ Subject to section 54ZA below, ”.

(3)After section 54 insert—

54ZARelief for telecommunications infrastructure

(1)This section applies where—

(a)for any day in a chargeable financial year a person's name is shown in a central non-domestic rating list in force for the year,

(b)on that day (“the chargeable day”), the condition in subsection (2) is met in relation to any description of hereditament shown against the person's name in the list,

(c)the chargeable day falls before 1 April 2022, and

(d)any conditions prescribed by the appropriate national authority by regulations are satisfied on the chargeable day.

(2)The condition in this subsection is met in relation to a description of hereditament if—

(a)in a case where there is only one hereditament falling within the description, the hereditament is wholly or mainly used for the purposes of facilitating the transmission of communications by any means involving the use of electrical or electromagnetic energy, or

(b)in a case where there is more than one hereditament falling within the description, those hereditaments are, taken together, wholly or mainly so used.

(3)The chargeable amount for the chargeable day in respect of that description of hereditament shall be calculated in accordance with the formula—

where—

A, B and C have the same meaning as they have for the purposes of section 54(4), and

T is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority by regulations.

(4)Regulations under subsection (3) may, in particular—

(a)impose duties or confer powers on the central valuation officer (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

(b)make provision as to appeals relating to things done or not done by the central valuation officer.

(5)The appropriate national authority may by regulations amend paragraph (c) of subsection (1) so as to substitute a later date for the date for the time being specified in that paragraph.

(6)In this section the “appropriate national authority” is—

(a)in relation to England, the Secretary of State;

(b)in relation to Wales, the Welsh Ministers.

Supplementary and final provisionsE+W

4Consequential provisionE+W

(1)The Schedule (which contains consequential amendments) has effect.

(2)The appropriate national authority may by regulations make provision that is consequential on any provision of this Act.

(3)For the purposes of this section the “appropriate national authority” is—

(a)in relation to England, the Secretary of State;

(b)in relation to Wales, the Welsh Ministers.

(4)The power to make regulations under this section—

(a)is exercisable by statutory instrument;

(b)includes power to make different provision for different purposes or in relation to different areas;

(c)includes power to make transitional, transitory or saving provision;

(d)may, in particular, be exercised by amending, repealing or revoking any provision made by or under primary legislation passed before, or in the same Session as, this Act.

(5)A statutory instrument that contains (whether alone or with other provision) regulations made by the Secretary of State under this section that amend or repeal any provision of primary legislation may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.

(6)Any other statutory instrument containing regulations made by the Secretary of State under this section is subject to annulment in pursuance of a resolution of either House of Parliament.

(7)A statutory instrument that contains (whether alone or with other provision) regulations made by the Welsh Ministers under this section that amend or repeal any provision of primary legislation may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.

(8)Any other statutory instrument containing regulations made by the Welsh Ministers under this section is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

(9)In this section “primary legislation” means—

(a)an Act of Parliament;

(b)a Measure or Act of the National Assembly for Wales.

5Financial provisionE+W

There is to be paid out of money provided by Parliament any increase attributable to this Act in the sums payable under any other Act out of money so provided.

6Extent, application and short titleE+W

(1)This Act extends to England and Wales only.

(2)The amendments made by this Act have effect in relation to financial years beginning on or after 1 April 2017; and accordingly any power to make regulations conferred by virtue of this Act includes power to make provision having effect in relation to times before the coming into force of this Act, provided that it does not increase any person's liability to non-domestic rates under Part 3 of the Local Government Finance Act 1988.

(3)In subsection (2) “financial year” means a period of 12 months beginning with 1 April.

(4)This Act may be cited as the Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources