The Non-Domestic Rating (Telecommunications New Fibre Infrastructure) (Scotland) Order 2019

Lands and heritages to be entered separately in the valuation roll

2.—(1) Where lands and heritages contain telecommunications new fibre infrastructure, but are not comprised solely of such infrastructure, separate entries are to be made in the valuation roll for—

(a) the telecommunications new fibre infrastructure, and

(b) the remainder of those lands and heritages.

(2) In paragraph (1)—

(a) “telecommunications new fibre infrastructure” is—

(i) new fibre used for the purposes of facilitating the transmission of communications by any means involving the use of electrical or electromagnetic energy,

(ii) a proportion of any poles, posts, towers, masts, mast radiators, pipes, ducts and conduits, and any associated supports and foundations on the lands and heritages, used in connection with new fibre, which proportion is to be apportioned in accordance of paragraph (3)(c), and

(iii) any parts of the lands and heritages which are exclusively occupied by new fibre,

(b) the fibre of that infrastructure—

(i) is “new” if it was not laid, flown, blown, affixed or attached before 1 April 2019,

(ii) is not “new” if it replaces existing fibre, unless it upgrades what was previously provided.

(3) In ascertaining the value of each lands and heritages as referred to in paragraph (1), the assessor is to—

(a) calculate what the rateable value of the lands and heritages would be, were they not to be the subject of separate entries in the valuation roll (“RV”),

(b) calculate what the notional rateable value of the lands and heritages would be (“NRV”) if they did not include—

(i) the new fibre,

(ii) any of the items listed in paragraph (2)(a)(ii) used solely in connection with new fibre,

(iii) any parts of the lands and heritages which are exclusively occupied by new fibre,

(iv) where any of the items mentioned in paragraph (2)(a)(ii) are used solely in connection with new fibre, any parts of the lands and heritages which are occupied by those items, and

(c) prepare the separate entries having regard to these calculations, using the proportion that NRV bears to RV for the purposes of paragraph (2)(a)(ii).