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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New Fibre Relief

131. The key legislation is The Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019.

132. Telecommunications new fibre infrastructure[32] is eligible for 100% relief between 1 April 2019 and 31 March 2034[33]. An application to the council is required.

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

134. Local authorities will have to consider whether this must be awarded as TCA MFA, particularly with regard to confluence with the rest of the UK.



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