# The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016, Regulation 3: Amount payable as rates - lands and heritages comprising tower or mast sites

Extent: S

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—
(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;
(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
(c) an application for relief is made in accordance with regulation 4.

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Source: https://www.legislation.gov.uk/ssi/2016/122/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rates-telecommunication-installations-scotland-regulations-2016/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.