
1 
These Regulations may be cited as the Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2018 and come into force on 1st April 2018.
2 

(1) The Non-Domestic Rates (Telecommunications Installations) (Scotland) Regulations 2016 are amended as follows.
(2) In regulation 2 (interpretation), for the entry for “Mobile Masts Pilot Area” substitute—“
 “Mobile Masts Pilot Area” means an area—
(a) described by grid co-ordinates in a document entitled “Non-Domestic Rates Relief – Mobile Masts Pilot Extension – Eligible Grid References” and dated 12th February 2018; and
(b) delineated in orange on one of the following maps—
(i) the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Arran Eligible Area (A)” and dated 2nd February 2016;
(ii) the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Arran Eligible Area (B)” and dated 2nd February 2016;
(iii) the map entitled “Non-Domestic Rates Relief – Mobile Masts Pilot – Cairngorm Eligible Area” and dated 2nd February 2016;”.
(3) In regulation 3 (amount payable as rates – lands and heritage comprising tower or mast sites)—
(a) for “1st April 2016” in each place it occurs substitute “1st April 2018”; and
(b) for “31st March 2021” substitute “31st March 2029”.
DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
15th February 2018