The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024
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Change 1
5 Amendments to regulation 7 (class B: existing renewable power stations)
(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— X × Y Y 1 where— X is the rateable value shown for the hereditament in the list for 31st March 2013; Y is the rateable value shown for the hereditament in the list for 1st April 2017; Y1 is the rateable value shown for the hereditament in the list for 31st March 2017; (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— X 1 × Y 2 Y 3 where— X1 is the notional baseline for 31st March 2024; Y2 is the rateable value shown for the hereditament in the list for 1st April 2023; Y3 is the rateable value shown for the hereditament in the list for 31st March 2023; (c) for a day on or after 1st April 2026, the amount calculated in accordance with the formula— J × Z Z 1 where— J is the notional baseline for the last day on which the list immediately preceding the current list was in force; Z is the rateable value shown for the hereditament in the list for the day on which the current list was compiled; Z1 is the rateable value shown for the hereditament in the list for the last day on which the list immediately preceding the current list was in force. . (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. .
5 Amendments to regulation 7 (class B: existing renewable power stations)
(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— X × Y Y 1 where— X is the rateable value shown for the hereditament in the list for 31st March 2013; Y is the rateable value shown for the hereditament in the list for 1st April 2017; Y1 is the rateable value shown for the hereditament in the list for 31st March 2017; (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— X 1 × Y 2 Y 3 where— X1 is the notional baseline for 31st March 2024; Y2 is the rateable value shown for the hereditament in the list for 1st April 2023; Y3 is the rateable value shown for the hereditament in the list for 31st March 2023; (c) for a day on or after 1st April 2026, the amount calculated in accordance with the formula— J × Z Z 1 where— J is the notional baseline for the last day on which the list immediately preceding the current list was in force; Z is the rateable value shown for the hereditament in the list for the day on which the current list was compiled; Z1 is the rateable value shown for the hereditament in the list for the last day on which the list immediately preceding the current list was in force. . (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. .
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