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The Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2026

S.S.I. 2026/44 · Made 29 January 2026

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

RATING AND VALUATION

Made 29th January 2026

Laid before the Scottish Parliament 2nd February 2026

Coming into force 1st April 2026

The Scottish Ministers make the following Order in exercise of the powers conferred by sections 6A(1)(aa) and (1B) of the Valuation and Rating (Scotland) Act 1956f1 and all other powers enabling them to do so.

In accordance with section 6A(1D) of that Actf2 they have consulted such associations of local authorities and such other persons as they think appropriate.

Annotations to the whole text

Footnotes

f1

1956 c. 60. Section 6A was inserted by section 161 of the Local Government etc. (Scotland) Act 1994 (c. 39) and subsections (1)(aa) and (1B) were inserted by section 32(1) of the Local Government in Scotland Act 2003 (asp 1) (“the 2003 Act”). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (c. 46).

f2

Section 6A(1D) was inserted by section 32(1)(b) of the 2003 Act.

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2026 and comes into force on 1 April 2026.

2Amendment of the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005

(1)

The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005f1 is amended as follows.

(2)

In the table forming part of article 7A(2) (fixed line telecommunications)f2—

(a)

before the entry for “AtlasConnect Limited” insert in the first column “4th Utility Holdings Limited” with the corresponding registration number in the second column “11010880”,

(b)

after the entry for “Grain Connect Limited” insert in the first column “Highland Broadband Networks Limited” with the corresponding registration number in the second column “SC494551”,

(c)

after the entry for “NEOS Networks Limited” insert in the first column “Netomnia Limited” with the corresponding registration number in the second column “12008248”, and

(d)

after the entry for “Tiscali UK Limited” insert in the first column “Trooli Ltd” with the corresponding registration number in the second column “04366668”.

Signature

IVAN MCKEE

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh

29th January 2026

Explanatory note

(This note is not part of the Order)

This Order amends the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 (“the principal Order”).

Article 2(2) amends the table in article 7A of the principal Order to add four companies to the list of those regarded as “fixed line operators”.

The effect of being a company referred to in article 7A is that lands and heritages occupied by the company are entered as a single entry in a single valuation roll, for the area specified in the Order, rather than being entered in different valuation rolls held by the valuation authorities in whose areas they are actually located.