New Fibre Infastructure Relief
100% relief available for lands and heritages comprising telecommunications new fibre infrastructure.
The Non Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 reduces the amount of rates payable by 100% for lands and heritages comprising telecommunications new fibre infrastructure. Relief is available from 1 April 2020 until 31 March 2029.
An award of Telecommunications New Fibre Infrastructure relief may be made if the following conditions are met:
Telecommunications new fibre infrastructure is:
• new fibre used for the purposes of facilitating the transmission of communications by any means involving the use of electrical or electromagnetic energy,
• 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
• any parts of the lands and heritages which are exclusively occupied by new fibre,
the fibre of that infrastructure:
• is “new” if it was not laid, flown, blown, affixed or attached before 1 April 2019,
• is not “new” if it replaces existing fibre, unless it upgrades what was previously provided