As such, the occupier of a non-domestic property with pylon infrastructure will be liable for non-domestic rates.The valuation of non-domestic property is a matter for the independent Scottish Assessors who follow applicable statute and case law in making their decisions on non-domestic property valuations.The rating of plant and machinery, including plant and machinery involved in the transmission of electricity, depends on a number of factors, and The Valuation for Rating (Plant and Machinery)(Scotland) Regulations 2000, as amended, specifies the plant and machinery which is to be assumed to be part of lands and heritages for the purposes of non-domestic rating valuation. S6W...