These Regulations revoke with effect from 1st April 2003 the Valuation (Telecommunications) Regulations (Northern Ireland) 1997. They provide that specified property used for the monitoring, processing or transmission of communications signals for the provision of telecommunications services, occupied or, if unoccupied, owned by British Telecommunications Plc, ntl Group Limited or Cable & Wireless U.K. which would, apart from these Regulations, be more than one hereditament shall be treated as one hereditament.

The principal changes from the revoked Regulations are the removal of provisions relating to Mercury Communications Limited and Cabletel (Northern Ireland) Limited and the inclusion of provisions relating to ntl Group Limited and Cable & Wireless U.K.