http://www.legislation.gov.uk/ssi/2016/122/regulation/1/made
The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
en
King's Printer for Scotland
2017-03-07
RATING AND VALUATION
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.
The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
Regulations
The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023
reg. 3
reg. 1
The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
Regulations
The Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2021
reg. 3
reg. 1(1)
The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
reg. 2(a)
The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022
reg. 9(2)
reg. 1
Citation and commencement1
These Regulations may be cited as the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 and come into force on 1st April 2016.