The Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2019
| Jurisdiction | Scotland |
| Citation | SSI 2019/41 |
| Year | 2019 |
2019 No. 41
Rating And Valuation
The Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2019
Made 14th February 2019
Laid before the Scottish Parliament 18th February 2019
Coming into force 1st April 2019
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 153 of the Local Government etc. (Scotland) Act 19941and all other powers enabling them to do so.
Citation and commencement
1. These Regulations may be cited as the Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2019 and come into force on 1 April 2019.
Amendment of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
2.—(1) The Non-Domestic Rates (Telecommunications Installations) (Scotland) Regulations 20162are amended as follows.
(2) In regulation 2 (interpretation), for the entry for “Mobile Masts Pilot Area” substitute—
““Mobile Masts Pilot Area” means an area that is—
(a) described by grid co-ordinates in a document entitled “Non-Domestic Rates Relief – Mobile Masts Pilot Extension – Eligible Grid References” and dated 30 January 2019, or
(b) delineated in orange on one of the following maps—
(i) the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Arran Eligible Area (A)” and dated 2 February 2016,
(ii) the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Arran Eligible Area (B)” and dated 2 February 2016,
(iii) the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Cairngorm Eligible Area” and dated 2 February 2016,”.
3. In regulation 3 (amount payable as rates – lands and heritages comprising tower or mast sites)—
(a) for “1st April 2018” in the first place it occurs substitute “1 April 2019”, and
(b) in paragraph (b), for “is made in the valuation roll on or after 1st April 2018;” substitute “is or was made in the valuation roll on or after 1 April 2016,”.
DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
14th February 2019
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Non-Domestic Rates (Telecommunication...
To continue reading
Request your trial