Explanatory note

This Order amends article 2 of the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995 (“the 1995 Order”), and inserts new articles 2A and 2B, with effect from 1st January 2007. The 1995 Order made provision for the treatment as a single valuation unit for non-domestic rating purposes of certain property in Scotland which would otherwise be treated as several such units, including certain telecommunications property.

Article 2(2) of this Order substitutes a new article 2(c) of the 1995 Order. This updates the definition of the telecommunications lands and heritages that shall be treated as justifying only one entry in the valuation roll, where the defined lands and heritages are situated in a single local government area and are occupied by, or if unoccupied, owned by the same person.

Article 2(3) inserts article 2A of the 1995 Order, to define the unbundled local loop for the purposes of article 2(4).

Article 2(4) inserts article 2B of the 1995 Order, which prescribes a rule to determine who is to be treated as occupier of any of the specified lands and heritages. This treats the unbundled local loop which British Telecommunications plc lets or licenses to any person as occupied by that company from 1st January 2007 until 31st March 2008.