The Non-Domestic Rating (Telecommunications and Canals) (Scotland) Amendment Order 2006
Citation, commencement and interpretation1.
(1)
This Order may be cited as the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Amendment Order 2006 and shall come into force on 1st January 2007.
(2)
Amendment of the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 19952.
(1)
The 1995 Order is amended by paragraphs (2) to (4).
(2)
“occupied by posts, wires, fibres, cables, ducts, telephone kiosks, towers, masts, switching equipment, other equipment, or by servitudes or wayleaves (being property used for the monitoring, processing or transmission of communications or other signals for the provision of electronic communications services).”.
(3)
“2A.
In article 2B, “unbundled local loop” means–
(a)
cables, fibres, wires and conductors (or part of these) used or intended to be used for carrying communications or other signals between the network terminating equipment on the premises of end-users and premises (or part of these) used for the processing of the communications or other signals, and land occupied with these; and
(b)
poles, posts, towers, masts, mast radiators, pipes, ducts, conduits and any associated supports and foundations (or part of these) used or intended to be used in connection with any of the items listed in paragraph (a), and land occupied with these,
which British Telecommunications plc lets or licenses to any person.”.
(4)
“2B.
The unbundled local loop shall be treated as occupied by British Telecommunications plc from 1st January 2007 until 31st March 2008.”.
St Andrew’s House,
Edinburgh
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.