From 1 April 2016, 100% relief is available to lands and heritages which 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 1 April 2016 in (i) three ‘Mobile Masts Pilot Areas’ (two in Arran and one in Cairngorm); or (ii) located in a number of specific different grid references.
Relief can be awarded between 1 April 2016 and 31 March 2031.
See legislation relating to this relief.
Apply for Telecommunications Mobile Mast relief
The relief is application based and cannot be automatically awarded.
You can apply for this relief by completing our contact form with your details and a member of the team will contact you.
Subsidy control rules
This type of relief is capped under the Subsidy Control Act 2022 as the activity is commercial in nature and the recipients receive an advantage on a selective basis due to the geographic restrictions that apply.