Scottish Ministers have added four full‑fibre operators to Scotland’s single entry for fixed‑line networks. The Non‑Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2026 was signed on 29 January and laid before the Scottish Parliament on 2 February, coming into force on 1 April 2026. The update names 4th Utility Holdings Limited, Highland Broadband Networks Limited, Netomnia Limited and Trooli Ltd under article 7A of the 2005 Order.

For ratepayers and councils, the change is tidy but important. When a company sits on article 7A, its Scottish network-from ducts and fibre to cabinets and kiosks-is valued once and entered as a single Scottish entry on the Renfrewshire valuation roll, rather than sprinkled across multiple local rolls. That arrangement for fixed‑line operators has been in place since the rule was introduced and is restated in previous amendments. (vlex.co.uk)

Who’s new on the list? Highland Broadband Networks Limited (company number SC494551) was known as Lothian Broadband Networks until 15 July 2025. Netomnia Limited (12008248) is registered in Tewkesbury. 4th Utility Holdings Limited (11010880) and Trooli Ltd (04366668) are both registered in England. These are the legal entities captured by the Order, rather than their consumer brands. (find-and-update.company-information.service.gov.uk)

What changes for assessors? Valuation and any subsequent appeals concentrate with the assessor designated under the utilities order, reducing duplication across Scotland’s valuation areas while keeping councils in the loop as billing authorities. The 2005 Order sets out the designated‑assessor model for utilities. (legislation.gov.uk)

The timing aligns with the 2026 revaluation. Scottish Assessors issued draft 2026 values on 30 November 2025; final notices are due in March ahead of 1 April 2026. The Scottish Government’s summary shows draft rateable values about 12% higher than current levels. Bills will still be calculated using the national poundage set by Ministers. (saa.gov.uk)

This is the latest tidying‑up of the telecoms list: GoFibre was added in 2024, with further changes signed in 2025. For operators pushing full‑fibre into rural towns and village high streets, a single roll entry can make admin cleaner as networks spread across council boundaries. (legislation.gov.uk)

For finance and estates teams, the key point is straightforward. The valuation for these four operators sits on the Renfrewshire roll; collection and any reliefs remain local. If you need to challenge or understand a value, start with your local Assessor-the Scottish Assessors Association sets out the process around draft notices, proposals and appeals. (saa.gov.uk)

And for Northern firms working cross‑border, remember Scotland’s rating regime is separate from England’s central list. The companies named here trade UK‑wide, but this Order only affects how their Scottish network is valued; it doesn’t change build programmes or billing cycles south of the border.