The Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2018

Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016

2.—(1) The Non-Domestic Rates (Telecommunications Installations) (Scotland) Regulations 2016(1) are amended as follows.

(2) In regulation 2 (interpretation), for the entry for “Mobile Masts Pilot Area” substitute—

““Mobile Masts Pilot Area” means an area—

(a)

described by grid co-ordinates in a document entitled “Non-Domestic Rates Relief – Mobile Masts Pilot Extension – Eligible Grid References” and dated 12th February 2018; and

(b)

delineated in orange on one of the following maps—

(i)

the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Arran Eligible Area (A)” and dated 2nd February 2016;

(ii)

the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Arran Eligible Area (B)” and dated 2nd February 2016;

(iii)

the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Cairngorm Eligible Area” and dated 2nd February 2016;”.

(3) In regulation 3 (amount payable as rates – lands and heritage comprising tower or mast sites)—

(a) for “1st April 2016” in each place it occurs substitute “1st April 2018”; and

(b) for “31st March 2021” substitute “31st March 2029”.

(1)

S.S.I. 2016/122.