Commentary on provisions of Act Sections 1 to 3: Relief for telecommunications infrastructure
Sections 1 to 3 amend Part 3 of the 1988 Act to introduce a new mandatory relief for hereditaments used for the purpose of telecommunications which are shown on non-domestic rating lists. "Hereditament" means property which is or may become liable to a non-domestic rate, being a unit of such property which is, or would fall to be, shown as a separate item on a local non-domestic rating list. "Non-domestic rates" means rates payable under Part 3 of the 1988 Act by the occupier or owner of property shown on a local non-domestic rating list or central non-domestic rating list.
	To account for the relief to be provided, Sections 1 and 2 amend Part 3 of the 1988 Act to provide a new formula for calculating the chargeable amounts to be shown on local non-domestic rating lists for eligible hereditaments. Eligible hereditaments must be wholly or mainly used for the purpose of facilitating the transmission of communication by any means involving the use of electrical or electromagnetic energy (e.g. broadband or 5G). The relief applies for days falling before 1 April 2022. Sections 1 and 2 give the Secretary of State, or in relation to Wales, the Welsh Ministers, the power to prescribe further conditions that must be met for the relief to apply and also powers for the relief to apply to days later than 1 April 2022.
	Sections 1 and 2 also provide the Secretary of State, or in relation to Wales, the Welsh Ministers, with powers to set the level of the relief by prescribing the amount of relief in regulations (by setting the amount for "T" and "F" in the new formula). Regulations may also impose duties or confer powers on valuation officers and make provision relating to appeals.
	Section 3 provides the same provisions in respect of the central rating list.