2018 No. 63
Rating And Valuation

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

Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 19941 and all other powers enabling them to do so.

Citation and commencement1.

These Regulations may be cited as the Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2018 and come into force on 1st April 2018.

Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 20162.

(1)

The Non-Domestic Rates (Telecommunications Installations) (Scotland) Regulations 20162 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—

  1. (i)

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

  2. (ii)

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

  3. (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”.

DEREK MACKAY
A member of the Scottish Government

St Andrew’s House,

Edinburgh

EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 (“the principal Regulations”).

These Regulations amend the meaning of a “Mobile Masts Pilot Area” in the principal Regulations to refer to a document with grid coordinates as well as three maps. The document, like the maps, is available for inspection at the Scottish Government Digital Directorate, Connectivity, Economy and Data Division, 5 Atlantic Quay, 150 Broomielaw, Glasgow, G2 8LU. The document and maps are also available for inspection online at https://beta.gov.scot/publications/4g-infill-programme-non-domestic-rates-relief-mobile-masts.

These Regulations also extend the date of operation of the relief in the principal Regulations to 31st March 2029.