Statutory Instrument (SI) No 2421 changed the basis for assessing masts for rating purposes. Therefore, to provide an answer on a consistent basis, the following dates have been used.
As at 31 March 2003, the Rating List included 79 ‘Communication Masts’ in Guildford borough council and 34 in Waverley borough council. As at 31 March 2007, the corresponding numbers were 120 for Guildford and 32 for Waverley. Not all ‘Communication Masts’ are mobile telephone masts; the Valuation Office Agency’s database does not distinguish between mobile telephone masts and those used for other purposes.