Publication - Advice and guidance
Local government finance circular 5/2023: non-domestic rates relief guidance
General information relating to current arrangements for non-domestic rates reliefs in 2023 to 2024
Mobile masts relief
- The key legislation is The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016.[1]
- 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.[2]
- Relief can be awarded between 1 April 2016 and 31 March 2029. An application to the council is required.
- This relief is mandatory and 100% funded by the Scottish Government.
- This relief is likely to be considered a subsidy under the Act. Public authorities should consider whether this relief is awarded as MFA, or whether it meets the other subsidy control requirements of the Act. This relief is listed in the Non-Domestic Rates (Restriction of Relief) (Scotland) Regulations 2023.
[1] The Non-Domestic Rates (Telecommunications and Canals) (Scotland) Amendment Order 2016 provides that masts to which the relief applies receive separate entries in the valuation roll.
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