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Okay so I'm probably being a numptie however, when shooting with artillery that can targets units that are not visible to the bearer, if the target is NOT in any cover, but the firing unit cannot see them, does the target gain cover?

My mate says yes when being shot at by 3 units of AM mortars, I said no....

It doesnt matter if you can see the target or not. The cover rules are clear, and not being able to see the target doesnt grant them cover. Unless a special rule says otherwise. Mortars dont have any special rule saying otherwise.

Q: When determining whether a model benefits from cover, does
the model’s entire unit need to be fully on or within terrain, or
just the model making a particular saving throw?
A: All of the models in a unit need to be at least partially
on or within terrain if any of the models are to receive
the +1 bonus to their saving throw.

In addition vehicles need to be at least 50% obscured from the firers view. Which, of course, is true, if you dont have LOS.

Ok. So targetting infantry no LOS, no cover
Targetting vehicles and they get cover?

Legion2073 wrote:
Ok. So targetting infantry no LOS, no cover
Targetting vehicles and they get cover?

No, the unit being targeted always has to be in cover to claim cover, regardless of what type of unit it is. Vehicles additionally need to be 50% obscured, though not necessarily by the terrain they're claiming cover from. So if there's no LOS they'll be 100% obscured but still need to actually be in cover.

Legion2073 wrote:
Ok. So targetting infantry no LOS, no cover
Targetting vehicles and they get cover?

Cover has nothing to do with LOS for infantry. Infantry either have cover or don't.

If they for example are not 'in' a ruin, but within 1' of a barricade, or pipe, or sector mechanicus vehicle or whatever that gives cover when it is between the firing unit and the unit in cover, the answer would be yes, they receive cover.