New fibre infrastructure relief
100 per cent relief is available under The Non Domestic Rates (Telecommunications New Fibre Infrastructure Relief) (Scotland) Regulations 2019.
Relief is available to any provider of new fibre infrastructure for telecommunication. To qualify the new fibre infrastructure must be a separate entry in the valuation roll.
New fibre infrastructure relief is likely to be considered as subsidy under the rules of the Subsidy Control Act 2002 and you will be asked about any subsidy received when you complete the application form.