Regulation 14 Calculation of the amount to be disregarded: classes A and FF1

England and Wales

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.

Annotations

Textual amendments

F1: Reg. 14 substituted (1.4.2026) by The Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2026 (S.I. 2026/240), regs. 1(2), 5