The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024
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Change 1
7 Amendments to regulation 15 (calculation of the amount to be disregarded: class B)
(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— — for a day falling within the period beginning with 1st April 2013 and ending with 31st March 2023, the rateable value shown for 31st March 2013; for a day on or after 1st April 2023, the notional baseline ; (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— X × Y Y 1 where– X is the notional baseline for the last day on which the list immediately preceding the current list was in force; Y is the rateable value shown for the hereditament in the list for the day on which the current list was compiled; Y1 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 (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. .
7 Amendments to regulation 15 (calculation of the amount to be disregarded: class B)
(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— — for a day falling within the period beginning with 1st April 2013 and ending with 31st March 2023, the rateable value shown for 31st March 2013; for a day on or after 1st April 2023, the notional baseline ; (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— X × Y Y 1 where– X is the notional baseline for the last day on which the list immediately preceding the current list was in force; Y is the rateable value shown for the hereditament in the list for the day on which the current list was compiled; Y1 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 (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. .
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