{
  "url": "https://openlegislation.uk/non-domestic-rates-telecommunication-installations-scotland-regulations-2016/regulation-3",
  "json_url": "https://openlegislation.uk/non-domestic-rates-telecommunication-installations-scotland-regulations-2016/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amount payable as rates - lands and heritages comprising tower or mast sites",
  "text": "No rates are payable in respect of lands and heritages in a Mobile Masts Pilot Area on a day in the period beginning with 1 April 2023 and ending with 31st March 2031 if—\n(a) 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;\n(b) a new entry in respect of the lands and heritages as so occupied is or was made in the valuation roll on or after 1 April 2016, and\n(c) an application for relief is made in accordance with regulation 4.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 1.4.2016, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2016/122/regulation/3",
    "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."
}