From 1 April 2019, 100% relief is available from business rates to any provider of new fibre infrastructure for telecommunication. This relief is available between 1 April 2019 to 31 March 2034.
See legislation relating to this relief.
Telecommunications new fibre infrastructure is:
- new fibre used for the purposes of facilitating the transmission of communications by any means involving the use of electrical or electromagnetic energy
- a proportion of any poles, posts, towers, masts, mast radiators, pipes, ducts and conduits, and any associated supports and foundations on the lands and heritages, used in connection with new fibre, apportioned using the proportion that notional rateable value bears to the rateable value
- any parts of the lands and heritages which are exclusively occupied by new fibre
The fibre of that infrastructure is:
- new if it was not laid, flown, blown, affixed or attached before 1 April 2019
- not new if it replaces existing fibre, unless it upgrades what was previously provided
Apply for Telecommunications New Fibre relief
The relief is application based and cannot be automatically awarded.
If you would like to apply for this relief you can do so 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 Non-Domestic Rates (Restriction of Relief)(Scotland) Regulations 2021 and can only be awarded as TCA de minimus as the activity is commercial in nature and the recipients recieve an advantage on a selective basis due to the geographic restrictions that apply.