# The Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2026, Regulation 5: Amendment of regulation 14


For regulation 14 (calculation of the amount to be disregarded: classes A and F) substitute—
“Calculation of the amount to be disregarded: classes A and F
14 For the purposes of regulation 12, the amount to be disregarded in relation to an authority for a relevant year in respect of a hereditament within class A or F is—
(a) for a relevant year ending on or before 31st March 2026, the total non-domestic rating income in respect of the hereditament for each day of the year;
(b) for a relevant year beginning on or after 1st April 2026, the sum of the amounts calculated for each day of the year by multiplying—
(i) the non-domestic rating income in respect of the hereditament for the day, and
(ii) the relevant multiplier ratio in respect of the hereditament for the day.”.

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Source: https://www.legislation.gov.uk/uksi/2026/240/regulation/5 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-amendment-regulations-2026/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.