The Non-Domestic Rating (Telecommunications Infrastructure Relief) (England) Regulations 2018

EXPLANATORY NOTE

(This note is not part of these Regulations)

These Regulations, which apply in relation to England only, have effect for the purposes of determining eligibility for, and calculating the amount of telecommunications infrastructure relief from non-domestic rating liability.

Regulation 3, together with sections 43(4F), 45(4C) and 54ZA(1) of the Local Government Finance Act 1988 (“the 1988 Act”), provides that the condition to be satisfied to obtain telecommunications infrastructure relief is that the hereditament must have fibre installed on or under it after 1st April 2017.

Regulations 4 to 6 prescribe the amounts of F and T which determine the amounts of relief to be given to particular hereditaments under the formulae in sections 43(4E), 45(4D) and 54ZA(3) of the 1988 Act.

Regulation 7 makes provision requiring the appropriate valuation officer to certify rateable values for the purposes of the application of the rules in these Regulations. Regulation 8 provides for the procedure to be followed in the case of appeals against such certificates.

Regulations 9 to 12 amend the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 which set out the rules for the transitional relief scheme applying to the 2017 revaluation. These amendments provide that those ratepayers eligible for telecommunications infrastructure relief whose bills are calculated according to the transitional arrangements will benefit from the same percentage of relief on their business rates bill.

An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.