The Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2017

• Citation: S.I. 2017/1132
• Sections: 9

Section 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2017 and come into force on 14th December 2017.

Section 2 Amendment of the Non-Domestic Rating (Renewable Energy Projects) Regulations 2013

The Non-Domestic Rating (Renewable Energy Projects) Regulations 2013 are amended as follows.

Section 3 Amendment of regulation 7

In regulation 7 (class B: existing renewable power stations)—

(a) for paragraph (2)(c) substitute—

(c) the rateable value for the hereditament—

(i) for a day falling within the period beginning on 1st April 2013 and ending on 31st March 2018, is greater than the rateable value of that hereditament for 31st March 2013;

(ii) for a day on or after 1st April 2018, is greater than the amount calculated in accordance with the formula—

X × Y Y 1

where—

X is the rateable value shown for the hereditament in a local non-domestic rating list for 31st March 2013;

Y is the rateable value shown for the hereditament in a local non-domestic rating list for 1st April 2017;

Y1 is the rateable value shown for the hereditament in a local non-domestic rating list for 31st March 2017.

(b) after paragraph (2) insert—

(3) For a hereditament to which regulation 19 (change in rateable value on 1st April 2017) applies, this regulation has effect subject to the modification made by that provision.

Section 4 Amendment of regulation 8

In regulation 8 (class C: renewable power stations created from class B hereditaments)—

(a) for paragraph (2)(c) substitute—

(c) the rateable value for the hereditament—

(i) for a day falling within the period beginning on 1st April 2013 and ending on 31st March 2018, is greater than the notional 31st March 2013 rateable value in respect of that hereditament determined in accordance with Schedule 1 or 2 (as the case may be);

(ii) for a day on or after 1st April 2018, is greater than the amount calculated in accordance with the formula—

Z × Y Y 1

where—

Z is 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);

Y is the rateable value shown for the hereditament in a local non-domestic rating list for 1st April 2017;

Y1 is the rateable value shown for the hereditament in a local non-domestic rating list for 31st March 2017; and

(b) after paragraph (2) insert—

(3) For a hereditament to which regulation 19 (change in rateable value on 1st April 2017) applies, this regulation has effect subject to the modification made by that provision.

Section 5 Amendment of regulation 15

(1) The existing provisions of regulation 15 (calculation of the amount to be disregarded: class B) become paragraph (1) of that regulation, and in that paragraph—

(a) for the formula substitute—

( E − ( F − G ) ) × ( ( H − J ) / H )

(b) for the definition of “J” substitute—

J is—

for a day falling within the period beginning on 1st April 2013 and ending on 31st March 2017, the rateable value shown for the hereditament in a local non-domestic rating list for 31st March 2013;

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 rateable value shown for the hereditament in a local non-domestic rating list for 31st March 2013;

Y is the rateable value shown for the hereditament in a local non-domestic rating list for 1st April 2017;

Y1 is the rateable value shown for the hereditament in a local non-domestic rating list for 31st March 2017.

(2) After paragraph (1) insert—

(2) For a hereditament to which regulation 19 (change in rateable value on 1st April 2017) applies, this regulation has effect subject to the modification made by that provision.

Section 6 Amendment of regulation 16

(1) The existing provisions of regulation 16 (calculation of the amount to be disregarded: class C) become paragraph (1) of that regulation, and in that paragraph—

(a) for the formula substitute—

( E − ( K − L ) ) × ( ( H − M ) / H )

(b) for the definition of “M” substitute—

M is—

for a day falling within the period beginning on 1st April 2013 and ending on 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);

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

Z × Y Y 1

where—

Z is 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);

Y is the rateable value shown for the hereditament in a local non-domestic rating list for 1st April 2017;

Y1 is the rateable value shown for the hereditament in a local non-domestic rating list for 31st March 2017.

(2) After paragraph (1) insert—

(2) For a hereditament to which regulation 19 (change in rateable value on 1st April 2017) applies, this regulation has effect subject to the modification made by that provision.

Section 7 Amendment of regulation 17

In regulation 17 (calculation of the amount to be disregarded: class D), for the formula substitute—

( E − ( N − P ) ) × ( Q / H )

Section 8 Amendment of regulation 18

In regulation 18 (calculation of the amount to be disregarded: class E), for the formula substitute—

( E − ( N − P ) ) × ( Q / H )

Section 9 Insertion of regulation 19

After regulation 18 (calculation of the amount to be disregarded: class E), insert—

Change in rateable value on 1st April 2017

(19)

(1) This regulation applies where—

(a) any circumstances regarding a relevant factor taken into account in determining the rateable value shown in a local list for a hereditament falling within a designated class for 1st April 2017, differ from the circumstances regarding that factor existing on 31st March 2017, and

(b) consequently the rateable value shown for 1st April 2017 is different from that which would have been shown if the circumstances regarding that factor existing on 31st March 2017 had continued to exist on 1st April 2017.

(2) Where this regulation applies, the relevant valuation officer must, on request by the authority, certify the rateable value which would have been shown for 1st April 2017 if that value had fallen to be determined as regards the relevant factor by reference to the circumstances existing on 31st March 2017.

(3) Where this regulation applies, the references in regulations 7 (class B: existing renewable power stations, 8 (class C: renewable power stations created from class B hereditaments), 15 (calculation of the amount to be disregarded: class B) and 16 (calculation of the amount to be disregarded: class C) to a rateable value shown for 1st April 2017 are to be treated as references to the value certified by the relevant valuation officer in accordance with paragraph (2).

(4) In this regulation “relevant factor” means—

(a) any matter mentioned in paragraph 2(7) of Schedule 6 to the 1988 Act, or

(b) the extent to which a hereditament is exempt from non-domestic rating.