Citation, commencement and extent

1.—(1) These Regulations may be cited as the Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2026.

(2) These Regulations come into force on 1st April 2026.

(3) These Regulations extend to England and Wales.

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

2. The Non-Domestic Rating (Renewable Energy Projects) Regulations 2013(2) are amended in accordance with regulations 3 to 9.

Amendment of regulation 2

3. In regulation 2 (interpretation)—

(a)in the definition of “non-domestic rating income”, for “regulation 13” substitute “regulation 13(1)”;

(b)after the definition of “rateable plant and machinery” insert—

““relevant multiplier ratio” in relation to a hereditament has the meaning given by regulation 13(3);”.

Amendment of regulation 13

4. In regulation 13 (non-domestic rating income)—

(a)in the heading, at the end insert “and relevant multiplier ratios”;

(b)after paragraph (2) insert—

“(3) The relevant multiplier ratio in respect of a hereditament within a designated class for a day is the amount calculated in accordance with the formula—

(4) In paragraph (3)—

“high-value multiplier” means the multiplier with that description calculated in accordance with regulations under paragraph A6A(1)(a) of Schedule 7(3) to the 1988 Act;

“non-domestic rating multiplier” means the non-domestic rating multiplier for the year calculated in accordance with Chapter 2 of Part A1 of Schedule 7(4) to the 1988 Act;

“small business non-domestic rating multiplier” means the small business non-domestic rating multiplier for the year calculated in accordance with Chapter 3 of Part A1 of Schedule 7 to the 1988 Act;

“small business RHL multiplier” means the multiplier with that description calculated in accordance with regulations under paragraph A6A(1)(b) of Schedule 7 to the 1988 Act;

“standard RHL multiplier” means the multiplier with that description calculated in accordance with regulations under paragraph A6A(1)(b) of Schedule 7 to the 1988 Act.”.

Amendment of regulation 14

5. For regulation 14 (calculation of the amount to be disregarded: classes A and F) substitute—

Calculation of the amount to be disregarded: classes A and F

14. For the purposes of regulation 12, the amount to be disregarded in relation to an authority for a relevant year in respect of a hereditament within class A or F is—

(a)for a relevant year ending on or before 31st March 2026, the total non-domestic rating income in respect of the hereditament for each day of the year;

(b)for a relevant year beginning on or after 1st April 2026, the sum of the amounts calculated for each day of the year by multiplying—

(i)the non-domestic rating income in respect of the hereditament for the day, and

(ii)the relevant multiplier ratio in respect of the hereditament for the day.”.

Amendment of regulation 15

6. In regulation 15(1) (calculation of the amount to be disregarded: class B)—

(a)for the formula which appears immediately after the opening words substitute—

“”;

(b)after the definition of “J” insert—

““K” is—

Amendment of regulation 16

7. In regulation 16(1) (calculation of the amount to be disregarded: class C)—

(a)for the formula which appears immediately after the opening words substitute—

“”;

(b)after the definition of “M” insert—

““N” is—

Amendment of regulation 17

8. In regulation 17(1) (calculation of the amount to be disregarded: class D)—

(a)for the formula which appears immediately after the opening words substitute—

“”;

(b)after the definition of “H” insert—

““R” is—

Amendment of regulation 18

9. In regulation 18(1) (calculation of the amount to be disregarded: class E)—

(a)for the formula which appears immediately after the opening words substitute—

“”;

(b)after the definition of “H” insert—

““R” is—