Local government finance circular 4/2022 - non-domestic rates relief: guidance

This circular provides general information relating to current arrangements for non-domestic rates reliefs in 2022 to 2023. It also provides examples of supporting documentary evidence. The information was compiled with the involvement of officers from COSLA and the IRRV.

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Mobile Masts Relief

126. The key legislation is The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016.[30]

127. Relief is awarded to mobile masts or towers in (i) three 'Mobile Masts Pilot Areas' (two in Arran and one in Cairngorm) entered in the valuation roll on or after 1 April 2016; or (ii) located in a number of specific different grid references.[31]

128. Relief can be awarded between 1 April 2016 and 31 March 2029. An application to the council is required.

129. This relief is mandatory and 100% funded by the Scottish Government.

130. This relief is likely to be considered a subsidy under the TCA and is subject to the MFA.



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