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.