[2004] EWCA Civ 155, 17 February 2004. The CA has provided new legal guidelines on assessing the rateable value of mobile phone mast sites. The Court dismissed a challenge by mobile phone company Orange PCS to LT decision (RA/53/2001 Abs66933) assessing the rateable value of a small site within the limits of a public highway at Worksop, at £1 100. Orange had argued that in reaching that assessment, the LT had ignored the provisions of the Telecommunications Act 1984 Sched 2. Orange contended that no value should be given to the land because under the Telecommunications Code (contained in Sched 2 of the Act) it was entitled to free occupation of the site. The LT found that just because the Code did not provide for payment for the occupation of the land did not mean that such occupation had no value in terms of the rating hypothesis as set out in the Local Government Finance Act 1988 Sched 6 para 2(1). Orange appealed. "Held" the appeal was dismissed. A telecommunications operators' statutory right to occupy land within the limits of a public highway free of charge was not to be taken into account when assessing the rateable value of such land. View judgment at www.courtservice.gov.uk.