{
  "url": "https://openlegislation.uk/non-domestic-rates-telecommunication-installations-scotland-regulations-2016/note",
  "json_url": "https://openlegislation.uk/non-domestic-rates-telecommunication-installations-scotland-regulations-2016/note.json",
  "legislation": "ssi/2016/122",
  "legislation_title": "The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/non-domestic-rates-telecommunication-installations-scotland-regulations-2016",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nAn application must be made to obtain the relief and regulation 4 sets out how the applications are to be made.\nNo business and regulatory impact assessment has been prepared for these Regulations as no adverse impact on businesses, charities or voluntary bodies is foreseen.\nCopies of the maps of the sites within the Mobile Masts Pilot Area are available for inspection at the Scottish Government Digital Directorate, Connectivity, Economy and Data Division, 5 Atlantic Quay, 150 Broomielaw, Glasgow, G2 8LU.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/122/note",
    "retrieved_at": "2026-10-28T21:24:34.691819+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}