Rating And Valuation Citation and commencement 1 This Order may be cited as the Non-Domestic Rating (Telecommunications New Fibre Infrastructure) (Scotland) Order 2019 and comes into force on 1 April 2019. Lands and heritages to be entered separately in the valuation roll 2 1 Where lands and heritages contain telecommunications new fibre infrastructure, but are not comprised solely of such infrastructure, separate entries are to be made in the valuation roll for— a the telecommunications new fibre infrastructure, and b the remainder of those lands and heritages. 2 In paragraph (1)— a “telecommunications new fibre infrastructure” is— i new fibre used for the purposes of facilitating the transmission of communications by any means involving the use of electrical or electromagnetic energy, ii 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, which proportion is to be apportioned in accordance of paragraph (3)(c), and iii any parts of the lands and heritages which are exclusively occupied by new fibre, b the fibre of that infrastructure— i is “new” if it was not laid, flown, blown, affixed or attached before 1 April 2019, ii is not “new” if it replaces existing fibre, unless it upgrades what was previously provided. 3 In ascertaining the value of each lands and heritages as referred to in paragraph (1), the assessor is to— a calculate what the rateable value of the lands and heritages would be, were they not to be the subject of separate entries in the valuation roll (“ RV ”), b calculate what the notional rateable value of the lands and heritages would be (“NRV”) if they did not include— i the new fibre, ii any of the items listed in paragraph (2)(a)(ii) used solely in connection with new fibre, iii any parts of the lands and heritages which are exclusively occupied by new fibre, iv where any of the items mentioned in paragraph (2)(a)(ii) are used solely in connection with new fibre, any parts of the lands and heritages which are occupied by those items, and c prepare the separate entries having regard to these calculations, using the proportion that NRV bears to RV for the purposes of paragraph (2)(a)(ii). Consequential amendments 3 1 In article 2 (telecommunications subjects) of the Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995 — a in paragraph (1), for “Subject to paragraph (2)” substitute “Subject to paragraphs (2) and (3)”, and b after paragraph (2) insert— 3 Entries in the valuation roll must be made separately for lands and heritages which comprise telecommunications new fibre infrastructure, and lands and heritages which do not comprise such infrastructure, as required by the Non-Domestic Rating (Telecommunications New Fibre Infrastructure) (Scotland) Order 2019 . . 2 In article 7A (fixed line telecommunications) of the Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 — a in paragraph (1), for “Any” substitute “Subject to paragraph (3), any”, and b after paragraph (2) insert— 3 Entries in the valuation roll for Renfrewshire must be made separately for lands and heritages which comprise telecommunications new fibre infrastructure, and lands and heritages which do not comprise such infrastructure, as required by the Non-Domestic Rating (Telecommunications New Fibre Infrastructure) (Scotland) Order 2019 . . DEREK MACKAY A member of the Scottish Government St Andrew’s House, Edinburgh 14th February 2019