Scottish Ministers have made the Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2026 (S.S.I. 2026/44). Made on 29 January 2026, laid before the Scottish Parliament on 2 February 2026, it comes into force on 1 April 2026. The instrument updates the 2005 principal Order to reflect changes in the fixed line telecommunications sector.
The Order expands the list of companies treated as fixed line operators under article 7A of the 2005 Order. In Scotland, fixed line operators are valued on a single national basis, meaning network assets located across multiple council areas are brought together in one rateable entry rather than appearing separately in each local valuation roll.
For fixed line telecommunications, that single national entry is placed in the Renfrewshire valuation roll under article 7A. This approach consolidates ducts, fibres, masts and switching equipment used mainly for telecommunications into one listing and standardises administration for both operators and rating authorities.
The 2026 amendment adds four operators to the article 7A schedule: 4th Utility Holdings Limited (company number 11010880), Highland Broadband Networks Limited (SC494551), Netomnia Limited (12008248) and Trooli Ltd (04366668). These additions align newer networks with the same rating treatment already applied to established telecoms providers.
Designation as a fixed line operator means lands and heritages occupied by each named company will be entered as a single national listing in Renfrewshire from 1 April 2026. Rates billing and enquiries will therefore route through the Renfrewshire authority, with valuation oversight by the Renfrewshire Assessor in line with the Valuation Acts.
The timing coincides with the 2026 Revaluation. The Scottish Assessors Association has confirmed that new rateable values take effect on 1 April 2026, with final Revaluation Notices issued in March following earlier drafts. Operators should review draft values alongside the new single‑roll treatment so records and network coverage are accurate before 2026/27 bills are issued.
For local authorities outside Renfrewshire, entries for the relevant network assets will no longer appear in individual rolls once the single national entry applies. The statutory basis remains section 6A of the Valuation and Rating (Scotland) Act 1956, which permits utility networks to be centrally rated following consultation requirements set out in that Act.
The amendment continues routine maintenance of the fixed line schedule. Recent Orders in 2024 and 2025 adjusted the list to reflect market changes, ensuring that emerging operators and restructured groups are captured within the same rating framework.
For finance teams within the named companies, the immediate actions are administrative: confirm company details mirror the Order, align property referencing to the Renfrewshire roll number once issued, and plan any proposal or appeal activity through Renfrewshire processes after the 2026 Revaluation notices are served.
Policy intent is unchanged: streamline rating for national telecoms networks by using a single valuation roll entry. The 2026 additions widen that treatment to more alternative network operators without altering either the methodology or the underlying definition in article 7A.