I am aware of the proposal to which the Deputy refers. Placing such a charge on mobile telephone masts could deter service providers from erecting new masts in areas where coverage is bad. Consideration would also have to be given to the possible impact within the communications sector and on our communications infrastructure of such a proposal.
I have been informed by ComReg that there are approximately 4,500 mobile telephone ‘sites', consisting of a mix of masts and building mounted sites. The potential yield from such a tax would obviously be dependent on the rate applied per mast or site. Mobile telephone companies are already subject to VAT at 21% on calls and text messages. Any further charges would probably be ultimately passed on to the user.
I have no plans to introduce such a tax.