The Valuation Office - which assesses properties value for council tax and business rates - has denied reports that it will introduce a new tax on Wi-Fi installations.

Online reports had suggested that the office was looking to introduce a business tax on Wi-Fi networks, raising concern that some smaller scale community networks could be taxed out of business.

Many critics have claimed a similar tax on fibre networks has prevented widescale rollout.

But the Valuation Office said it was not introducing a new tax but simply taking account of a Wi-Fi network in the valuation of a property as with other features.

"It is not correct to suggest a new tax is being introduced for Wi-Fi installations," said a spokeswoman.

"All business property is liable for rates, which are based on rental value. Wi-Fi installations are not treated any differently to any other business property."

The Valuation Office said most in-building wireless networks will be either not rateable or have the value already reflected in the building assessments.

It added that valuation officers are approaching Wi-Fi operators to ensure they have accurate information on all Wi-Fi sites - possibly leading to the impression that they were scoping properties for a new tax.

"There has been no change in rating policy for wireless installations," the spokeswoman added.