delete The Non-Domestic Rating (Telecommunications and Canals) (Scotland) Order 1995
This Scottish Order (SI 1995/788) consolidates multiple valuation roll entries into single entries for rating purposes. For telecommunications property, it allows consolidation when assets (posts, wires, cables, masts, kiosks, switching equipment etc.) are within one local government area, owned/occupied by the same person, and used for signal transmission. For British Waterways Board canal assets, similar consolidation applies for waterways, bridges, docks, reservoirs and related structures. Exceptions exist for dock/harbour undertakings, separately let premises, and office/car park premises.
This regulation distorts property valuation through sector-specific exemptions that pick winners (telecommunications operators, British Waterways Board). While consolidation reduces administrative burden for these favored industries, it creates unequal treatment compared to other property owners who must maintain separate entries. The exceptions for certain property types (offices, car parks, harbour undertakings) add complexity and further distort assessment fairness. Better to delete and allow uniform application of valuation principles rather than maintain a patchwork of special treatments for politically favored sectors.