{
  "url": "https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-regulations-2013/regulation-14",
  "json_url": "https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-regulations-2013/regulation-14.json",
  "legislation": "uksi/2013/108",
  "legislation_title": "The Non-Domestic Rating (Renewable Energy Projects) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-regulations-2013",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Calculation of the amount to be disregarded: classes A and F",
  "text": "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—\n(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;\n(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—\n(i) the non-domestic rating income in respect of the hereditament for the day, and\n(ii) the relevant multiplier ratio in respect of the hereditament for the day.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/108/regulation/14",
    "retrieved_at": "2026-10-29T01:06:40.810996+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."
}