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
New fibre relief
- The key legislation is The Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019.
- Telecommunications new fibre infrastructure[1] is eligible for 100% relief between 1 April 2019 and 31 March 2034[2]. An application to the council is required.
- This relief is mandatory and 100% funded by the Scottish Government.
- Local authorities will have to consider whether this must be awarded as a subsidy, particularly with regard to confluence with the rest of the UK. Public authorities should consider whether this relief is awarded as MFA, or whether it meets the other subsidy control requirements of the Act.
[1] The Non-Domestic Rating (Telecommunications New Fibre Infrastructure) (Scotland) Order 2019 provides that new fibre infrastructure installed after 1 April 2019 receives separate entries in the valuation roll.
[2] This was extended in the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2022
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