Business rates reduction for telecommunications new fibre infrastructure

Relief is available from business rates to any provider of new fibre infrastructure for telecommunication, this relief is available for a period of 10 years from 1 April 2019 to 31 March 2031.


In order to qualify for this relief, you must meet the criteria under the legislation 'The Non-Domestic Rates (Telecommunications New Fibre Infrastructure) (Scotland) Order 2019' as follows:

Telecommunications new fibre infrastructure is:

  • new fibre used for the purposes of facilitating the transmission of communications by any means involving the use of electrical or electromagnetic energy
  • a proportion of any poles, posts, towers, masts, mast radiators, pipes, ducts and conduits, and any associated supports and foundations on the lands and heritages, used in connection with new fibre, apportioned using the proportion that notional rateable value bears to the rateable value, and
  • any parts of the lands and heritages which are exclusively occupied by new fibre,

The fibre of that infrastructure:

  • is "new" if it was not laid, flown, blown, affixed or attached before 1 April 2019,
  • is not "new" if it replaces existing fibre, unless it upgrades what was previously provided.

Apply for relief >>

What happens next

We'll review your application and let you know if you are entitled to a reduction, this can take 2 or 3 weeks. We may ask for more information to help us make a decision.



Page last updated: 22/02/2024
email icon print icon