The Non-Domestic Rates (Telecommunication Installations) (Scotland) Regulations 2016
These Regulations provide 100% relief from business rates in respect of lands and heritages in a Mobile Masts Pilot Area if they are occupied by a tower or mast used for the monitoring, processing or transmission of communications or other signals for the provision of electronic communications services and a new entry is made in the valuation roll on or after 1st April 2016.