{
  "url": "https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-amendment-regulations-2026/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-amendment-regulations-2026/note.json",
  "legislation": "uksi/2026/240",
  "legislation_title": "The Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-amendment-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make amendments to the Non-Domestic Rating (Renewable Energy Projects) Regulations 2013 (S.I. 2013/108) (“the 2013 Regulations”).\nThe 2013 Regulations designate classes of hereditaments in relation to which a billing authority may disregard an amount of non-domestic rating income for the purpose of certain calculations under Schedule 7B to the Local Government Act 1988 (local retention of non-domestic rates).\nRegulation 13 of the 2013 Regulations makes provision for the calculation of the non-domestic rating income in respect of a hereditament within a designated class, and regulations 14 to 18 make provision for the amounts to be disregarded in respect of each designated class.\nThe Non-Domestic Rating (Multipliers and Private Schools) Act 2025 amended Schedule 7 to the 1998 Act to make provision for the introduction of additional multipliers for financial years beginning on or after 1st April 2026.\nThese Regulations adjust the way in which the amounts to be disregarded under regulations 14 to 18 of the 2013 Regulations are calculated, by introducing a scaling factor in regulation 13 of those Regulations to remove the impact of the additional multipliers on the total amounts of non-domestic rating income that a billing authority may disregard in respect of hereditaments to which the 2013 Regulations apply.\nAn impact assessment has not been produced for this instrument because it amends an existing local tax regime.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/240/note",
    "retrieved_at": "2026-10-28T21:04:50.218678+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}