The Valuation (Telecommunications, Natural Gas and Water) (Amendment) Regulations (Northern Ireland) 2015
These Regulations amend the Valuation (Telecommunications, Natural Gas and Water) Regulations (Northern Ireland) 2010 to provide that electronic communications apparatus situated on a hereditament occupied for electronic communications purposes (the “principal hereditament”), in such a way as to constitute a separate rateable hereditament, is to be treated together with the principal hereditament as a single hereditament in the occupation or ownership of the electronic communications operator who has the right to receive payment in respect of the use of the site by any other such operator.