Citation, commencement and extent

1. —(1) These Regulations may be cited as the Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024.

(2) These Regulations come into force on 1st April 2024.

(3) These Regulations extend to England and Wales.

Amendment of the Non-Domestic Rating (Rates Retention) Regulations 2013

2. In the Non-Domestic Rating (Rates Retention) Regulations 2013( 2 ), in Schedule 2, in paragraphs 2(1)(b) and 3(1)(b) and (1A)(b) (qualifying relief for deduction from central share), omit the words from “, but disregarding” to “particular undertaking”.

Amendment of the Non-Domestic Rating (Renewable Energy Projects) Regulations 2013

3.The Non-Domestic Rating (Renewable Energy Projects) Regulations 2013( 3 ) are amended in accordance with regulations 4 to 9.

Amendment to regulation 2 (interpretation)

4. In regulation 2, in the definition of “biomass”, for “article 4 of the Renewables Obligation Order 2009” substitute “article 3 of the Renewables Obligation Order 2015( 4 )” .

Amendments to regulation 7 (class B: existing renewable power stations)

5. —(1) Regulation 7 is amended as follows.

(2) In paragraph (2)—

(a) in sub-paragraph (b), for the words from “local” to “England” substitute “list” ;

(b) for sub-paragraph (c) substitute—

“ (c) the rateable value for the hereditament is greater than the notional baseline. ” .

(3) After paragraph (2), insert—

“ (2A) For the purposes of this regulation, the notional baseline is—

(a) for a day falling within the period beginning with 1st April 2018 and ending with 31st March 2024, the amount calculated in accordance with the formula—

(b) for a day falling within the period beginning with 1st April 2024 and ending with 31st March 2026, the amount calculated in accordance with the formula—

(c) for a day on or after 1st April 2026, the amount calculated in accordance with the formula—

(4) In paragraph (3), omit “on 1st April 2017”.

(5) After paragraph (3), insert—

“ (4) In this regulation—

“ list ” means a local non-domestic rating list for the area of a billing authority in England which shows the hereditament concerned;

“ current list ” means the list in force on the day concerned. ” .

Amendments to regulation 8 (class C: renewable power stations created from class B hereditaments)

6. —(1) Regulation 8 is amended as follows.

(2) In paragraph (2)—

(a) in sub-paragraph (b), for the words from “local” to “England” substitute “list” ;

(b) for sub-paragraph (c), substitute—

“ (c) the rateable value for the hereditament is greater than the notional baseline; and ” .

(3) After paragraph (2), insert—

“ (2A) For the purposes of this regulation, the notional baseline is—

(a) for a day falling within the period beginning with 1st April 2018 and ending with 31st March 2024, the amount calculated in accordance with the formula—

(b) for a day falling within the period beginning with 1st April 2024 and ending with 31st March 2026, the amount calculated in accordance with the formula—

(c) for a day on or after 1st April 2026, the amount calculated in accordance with the formula—

(4) In paragraph (3), omit “on 1st April 2017”.

(5) After paragraph (3), insert—

“ (4) In this regulation, “ list ” means a local non-domestic rating list for the area of a billing authority in England which shows the hereditament concerned. ” .

Amendments to regulation 15 (calculation of the amount to be disregarded: class B)

7. —(1) Regulation 15 is amended as follows.

(2) In paragraph (1)—

(a) in the definitions of F, G and H, omit “local non-domestic rating”;

(b) in the definitions of F and G, for “the rateable value shown for 31st March 2013”, substitute—

“ —

(c) for the definition of J, substitute—

“ J is the notional baseline. ” .

(3) After paragraph (1), insert—

“ (1A) For the purposes of this regulation, the notional baseline is—

(a) for a day falling within the period beginning with 1st April 2013 and ending with 31st March 2017, the rateable value shown for the hereditament in the list for 31st March 2013;

(b) for a day on or after 1st April 2017, the amount calculated in accordance with the formula—

(4) In paragraph (2), omit “on 1st April 2017”.

(5) After paragraph (2), insert—

“ (3) In this regulation, “ list ” means a local non-domestic rating list for the area of a billing authority in England which shows the hereditament concerned. ” .

Amendments to regulation 16 (calculation of the amount to be disregarded: class C)

8. —(1) Regulation 16 is amended as follows.

(2) In paragraph (1)—

(a) in the definitions of K, L and H, omit the words “local non-domestic rating”;

(b) in the definitions of K and L, for the words from “the notional 31st March” to “(as the case may be)” substitute—

“ —

(c) for the definition of M, substitute—

“ M is the notional baseline. ” .

(3) After paragraph (1), insert—

“ (1A) For the purposes of this regulation, the notional baseline is—

(a) for a day falling within the period beginning with 1st April 2013 and ending with 31st March 2017, the notional 31st March 2013 rateable value in respect of the hereditament determined in accordance with Schedule 1 or 2 (as the case may be);

(b) for a day on or after 1st April 2017, the amount calculated in accordance with the formula—

(4) In paragraph (2), omit “on 1st April 2017”.

(5) After paragraph (2), insert—

“ (3) In this regulation, “ list ” means a local non-domestic rating list for the area of a billing authority in England which shows the hereditament concerned. ” .

Amendments to regulation 19 (change in rateable value on 1st April 2017)

9. —(1) Regulation 19 is amended as follows.

(2) In the heading, omit “on 1st April 2017”.

(3) In paragraphs (1) and (2)—

(a) for “1st April 2017”, in each place those words occur, substitute “the day on which the list is compiled” ;

(b) for “31st March 2017”, in each place those words occur, substitute “the day before the day on which that list is compiled” .

(4) In paragraph (3), for “1st April 2017” substitute “a day on which a list is compiled” .