Citation and commencement

1.  This Order may be cited as the Non-Domestic Rates (Telecommunications and Canals) (Scotland) Amendment Order 2016 and comes into force on 1st April 2016.

Amendment of the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995

2.  In article 2 (telecommunications subjects) of the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995(2)-

(a)for "Any", substitute "(1) Subject to paragraph (2), any"; and

(b)at the end, insert-

"(2) Paragraph (1) does not apply in relation to lands and heritages which are-

(a)occupied by a tower or mast which is erected on or after 1st April 2016 and is used for the monitoring, processing or transmission of communications or other signals for the provision of electronic communications services; and

(b)in a Mobile Masts Pilot Area (within the meaning given by regulation 2 of the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016(3)).".

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995 so that any lands and heritages which are entitled to relief under the Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016 (S.S.I. 2016/122) are given a separate entry in the valuation roll for the valuation area in which they are situated. Those lands and heritages will no longer form part of the single valuation unit.