
1 
These Regulations may be cited as the Non-Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019 and come into force on 1 April 2019.
2 
In these Regulations—
 “the 1975 Act” means the Local Government (Scotland) Act 1975 ,
 “lands and heritages” has the meaning prescribed by and under section 42 of the Lands Valuation (Scotland) Act 1854 ,
 “rates” means non-domestic rates levied under section 7B of the 1975 Act ,
 “telecommunications new fibre infrastructure” has the same meaning as in the Non-Domestic Rating (Telecommunications New Fibre Infrastructure) (Scotland) Order 2019 , and
 “valuation roll” means the roll made up under section 1 of the 1975 Act .
3 

(1) This regulation grants relief to a person who is liable to pay rates in respect of lands and heritages comprising telecommunications new fibre infrastructure.
(2) The relief is a reduction in the amount of rates payable by 100%.
(3) Relief is available for any day in the period beginning on 1 April 2019 and ending on 31 March  2034.
(4) For the avoidance of doubt, relief is not available for any day prior to that on which an entry is made in the valuation roll under section 2(1)(b) of the 1975 Act in respect of the telecommunications new fibre infrastructure.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 

(1) An application for relief under these Regulations must—
(a) be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer, and
(b) be made to the rating authority in whose valuation roll the entry for the lands and heritages appears by—
(i) addressing it to that authority, and
(ii) delivering it or sending it to that authority's office by post or electronic communication.
(2) For the purposes of paragraph (1)—
 “electronic communication” has the meaning given to it by section 15(1) of the Electronic Communications Act 2000 (“the 2000 Act”) ,
 “person authorised to sign on behalf of the ratepayer” means, where the ratepayer is—
(a) a partnership, a partner of that partnership or any other person authorised by it,
(b) a trust, a trustee of that trust or any other person authorised by it,
(c) a body corporate, a director of that body or any other person authorised by it, and
 “sign” or  “signed”, in relation to an application made by electronic communication, means an electronic signature, as defined in section 7(2) of the 2000 Act .
DEREK MACKAY

A member of the Scottish Government

St Andrew's House,

Edinburgh
