{
  "url": "https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-amendment-regulations-2026/regulation-4",
  "json_url": "https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-amendment-regulations-2026/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulation 13",
  "text": "In regulation 13 (non-domestic rating income)—\n(a) in the heading, at the end insert “and relevant multiplier ratios”;\n(b) after paragraph (2) insert—\n“(3) The relevant multiplier ratio in respect of a hereditament within a designated class for a day is the amount calculated in accordance with the formula—\nF E where—\n“E” is the multiplier which applies to that hereditament for a day in accordance with paragraph 10(9) of Schedule 4ZA, or paragraph 3(6) of Schedule 4ZB (as the case may be) to the 1988 Act; and\n“F” is—\n(a) the small business non-domestic rating multiplier for the year, if E is the—\n(i) small business non-domestic rating multiplier; or\n(ii) small business RHL multiplier;\n(b) the non-domestic rating multiplier for the year, if E is the—\n(i) non-domestic rating multiplier;\n(ii) standard RHL multiplier; or\n(iii) high-value multiplier.\n(4) In paragraph (3)—\n“high-value multiplier” means the multiplier with that description calculated in accordance with regulations under paragraph A6A(1)(a) of Schedule 7 to the 1988 Act;\n“non-domestic rating multiplier” means the non-domestic rating multiplier for the year calculated in accordance with Chapter 2 of Part A1 of Schedule 7 to the 1988 Act;\n“small business non-domestic rating multiplier” means the small business non-domestic rating multiplier for the year calculated in accordance with Chapter 3 of Part A1 of Schedule 7 to the 1988 Act;\n“small business RHL multiplier” means the multiplier with that description calculated in accordance with regulations under paragraph A6A(1)(b) of Schedule 7 to the 1988 Act;\n“standard RHL multiplier” means the multiplier with that description calculated in accordance with regulations under paragraph A6A(1)(b) of Schedule 7 to the 1988 Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph A6A was inserted in Schedule 7 by section 1(3) of the Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Part A1 was inserted in Schedule 7 by section 15(2) of the Non-Domestic Rating Act 2023."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/240/regulation/4",
    "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."
}