Regulation 3 Amount payable as rates - lands and heritages comprising tower or mast sitesI1
Scotland
No rates are payable in respect of lands and heritages in a Mobile Masts Pilot Area on a day in the period beginning with F11 April 2023 and ending with F231st March F32031 if—
the lands and heritages 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;
a new entry in respect of the lands and heritages as so occupied F4is or was made in the valuation roll on or after 1 April 2016, and
an application for relief is made in accordance with regulation 4.
Annotations
Textual amendments
- F1
Words in reg. 3 substituted (1.4.2023) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2023 (S.S.I. 2023/30), regs. 1, 11(3)
- F2
Words in reg. 3 substituted (1.4.2018) by The Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2018 (S.S.I. 2018/63), regs. 1, 2(3)(b)
- F3
Word in reg. 3 substituted (1.4.2024) by The Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/4), regs. 1, 11(2)
- F4
Words in reg. 3(b) substituted (1.4.2019) by The Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2019 (S.S.I. 2019/41), regs. 1, 3(b)