Paragraph 6 Heat networks rate reliefF1

(1)

This paragraph applies where—

(a)

on the day concerned the hereditament is wholly or mainly used for the purposes of a heat network,

(b)

on the day concerned any conditions prescribed by the appropriate national authority in regulations are satisfied, and

(c)

the day concerned falls before 1 April 2035.

(2)

“Heat network” has the meaning given in regulations by the appropriate national authority.

(3)

The appropriate national authority may by regulations amend paragraph (c) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph.

Annotations

Textual amendments

F1: Sch. 4ZA inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 1(3), 19(2)(a)

Notes on Schedule 4ZA

Modifications

C1: Sch. 4ZA applied (with modifications) (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 16(3) (with reg. 4)