GovWire

All the above types of sites should be categorised as one of the following:

Overall responsibility for the valuation approach lies with the Utilities, Transport and Telecoms Team (UTT) of the National Valuation Unit. The Regional Valuation Units (RVUs) are responsible for individual list entries (compilation, maintenance and Check Challenge appeal settlement) for all of the above types.

The mast class co-ordination team (CCT) and the UTT are responsible for ensuring effective co-ordination takes place. The mast CCT is the first point of contact for guidance on maintenance or settlement work. The CTT and UTT will deliver practice notes describing the valuation basis for revaluation and provide advice as necessary during the life of the rating lists. Caseworkers have a responsibility to:

• follow the advice given at all times
• not to depart from the guidance given on settlement or maintenance work, without approval from the co-ordination team
• seek advice from the co-ordination team before starting any new work

5.1 Identification of the hereditament

A hereditament exists when the four essential elements of rateable occupation are present. The occupation must be actual, exclusive, beneficial and not be transient. A detailed discussion of the principles can be found in the Rating Manual: section 3 part 1 - part C hereditament (Para 3).

Additionally, the provisions of the non-domestic rating (telecommunications apparatus) (England) Regulations 2000 (SI 2000 No. 2421) must be applied when considering the establishment of a mast hereditament. See section 5.2 below.

5.2 Telecommunication sites which are artificial hereditaments

Telecommunication sites are a class of hereditament which may fall outside the normal rules of unit of assessment. These types of hereditaments are known as prescribed hereditaments. See Rating Manual: section 3 part 1.

The non-domestic rating (Telecommunications Apparatus) (England) Regulations 2000 (SI 2000 No. 2421) came into effect on 1 October 2000. It applies to telecommunications hereditaments occupied exclusively by telecommunications apparatus. The regulation enables the aggregation of all site sharers into a single hereditament on sites which are occupied exclusively by telecommunications apparatus. The principal operator or host of the site is held to be the rateable occupier in these circumstances. The host regulations apply only to sites which are occupied by two or more operators which do not form part of the same joint venture company.

The regulations make different provisions when telecommunication apparatus of a designated Central List is on site. See section 5.5 below.

The non-domestic rating (Telecommunications Apparatus) (Wales) Regulations 2000 (SI 2000 No. 3383) came into effect on 1 April 2001 in respect of local rating list in Wales. It is worded differently to the English regulations, but mirrors the effect.

5.3 Exclusive test

The regulations outlined above do not make a landowner or landlord responsible for the rate liability, provided they are not in the telecommunications business and they occupy the land, buildings or structures for a purpose other than telecommunications.

For example, where a hospital lets space to a telecommunications operator, the hospital remains as the principal hereditament, but a separate telecommunications hereditament is created. The telecommunications use creates a separate hereditament as it is a different use to the principal hereditament which is neither occupied exclusively by telecommunications equipment nor primarily used for sending or receiving wireless signals

The regulations achieve this by:

applying specifically to a telecommunication hereditament. The definition of this is a site forming a hereditament occupied exclusively by telecommunications apparatus of either a single operator or more than one operator; and

not enabling aggregation where the telecommunications hereditament is on or forms part of a structure occupied by the host for any purpose other than the provision of or operation of a site for telecommunications apparatus.An exclusive telecommunications hereditament means a broadcast or mobile telecommunications hereditament. It does not apply to fixed line or fibre exchanges.

The exclusivity test disregards the presence of ancillary accommodation used in the normal operation of a telecoms site, which may correctly form part of the principal telecoms hereditament.

The provisions of SI 2000 No. 2421 do not apply in the following circumstances:

• where the principal hereditament becomes redundant for the purpose it was originally designed.
• on a rooftop where each operator has a separate agreement with the building owner and there is no principal telecommunications hereditament.

However, if the building owner lets the entire rooftop to a telecommunications site provider which then sublets the rooftop to individual operators

View the original news story