Mobile Masts Relief
126. The key legislation is The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016.
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.
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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