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

S.S.I. 2026/44 · made 29 January 2026

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

Made under: 1956 c. 60 (Section 6A)

PDFs: Printed copy https://openlegislation.uk/non-domestic-rating-valuation-of-utilities-scotland-amendment-order-2026/pdf/ssi_20260044_en.pdf; Policy Note https://openlegislation.uk/non-domestic-rating-valuation-of-utilities-scotland-amendment-order-2026/pdf/ssipn_20260044_en_001.pdf

## Introductory text

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 1956 and all other powers enabling them to do so.
In accordance with section 6A(1D) of that Act they have consulted such associations of local authorities and such other persons as they think appropriate.

## 1 Citation 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.

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

(1) The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 is amended as follows.
(2) In the table forming part of article 7A(2) (fixed line telecommunications)—
(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.

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Source: https://www.legislation.gov.uk/ssi/2026/44 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-valuation-of-utilities-scotland-amendment-order-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.