Scotland adds four fixed-line firms to single roll

Scotland has tweaked how non‑domestic rates apply to certain telecoms networks. On 29 January 2026, ministers signed the Non‑Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2026. Laid before the Scottish Parliament on 2 February and in force from 1 April 2026, it adds four broadband providers to the list of “fixed line operators”. The source text is published on legislation.gov.uk.

Let’s get our terms straight. Non‑domestic rates (often called business rates) are a property tax on buildings and network assets used for work rather than living. In Scotland, independent Assessors set a rateable value for each property and record it on a valuation roll. Councils then apply a pence‑in‑the‑pound rate set by ministers to issue bills; for 2025–26 that rate is 49.8p, with a fresh rate to be set for 2026–27. (legislation.gov.uk)

Here’s what “single‑roll” means. When a company is named as a fixed‑line operator in article 7A of the 2005 Utilities Order, all the lands and heritages it occupies for that network are entered as one assessment in one valuation roll, not as dozens of local entries spread across Scotland. This creates a single point of responsibility and a consistent valuation method for assets that cross council boundaries, as confirmed in previous amendment orders. (legislation.gov.uk)

Who’s being added this time? 4th Utility Holdings Limited (company no. 11010880), Highland Broadband Networks Limited (SC494551, formerly Lothian Broadband Networks), Netomnia Limited (12008248), and Trooli Ltd (04366668). These details appear on the public register at Companies House and match the names used in the order. (find-and-update.company-information.service.gov.uk)

Why move these operators onto a single roll now? Fibre networks built by newer entrants increasingly stretch across several local authority areas. One Scotland‑wide entry reduces duplicated valuations, keeps methodology consistent, and avoids multiple appeals over the same network. Ministers note in the instrument that they consulted local authority bodies before making the change, as section 6A(1D) of the 1956 Act requires.

What this does not do is change the tax rate or create a special discount. The order decides who values the assets and where the entry sits on the roll. Day‑to‑day billing still comes from councils. Reliefs, poundage and any sector‑specific support are decided separately by ministers and Parliament through other regulations and the Budget process.

If you’re studying this for an exam-or you work in finance at a telecoms firm-mark the timeline. The Scottish Assessors Association explains that all non‑domestic properties are being revalued on 1 April 2026. Draft valuation notices went out after 30 November 2025, with final Revaluation Notices due in March 2026 before councils issue 2026/27 bills. (saa.gov.uk)

Use this case study to test your understanding. Single‑roll designation is about administration and consistency for networks that span many council areas. When you read an order like this, check three things: the effective date, which companies are listed, and whether it changes how values are set or simply centralises them. That habit will keep you accurate when explaining non‑domestic rates to others.