{
  "url": "https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-regulations-2013/regulation-16",
  "json_url": "https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-regulations-2013/regulation-16.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/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Calculation of the amount to be disregarded: class C",
  "text": "(1) 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 C is the total of the amounts calculated for each day of the year in accordance with the formula—\n(E - (K - L)) × ((H - M) / H) × N where—\nE is the non-domestic rating income in respect of that hereditament;\nK is the amounts credited to the authority’s collection fund income and expenditure account on the day in accordance with proper practices in respect of non-domestic rates payable in respect of that hereditament under sections 43 and 45 of the 1988 Act in respect of a day on which the rateable value shown for the hereditament in a ... list was the same or less than —\n(a)for a day falling within the period beginning with 1st April 2013 and ending with 31st March 2023, the notional 31st March 2013 rateable value determined in accordance with Schedule 1 or 2 (as the case may be);\n(b)for a day on or after 1st April 2023, the notional baseline;\nL is the amounts charged to the authority’s collection fund income and expenditure account on the day in accordance with proper practices in respect of non-domestic rates payable in respect of that hereditament under sections 43 and 45 of the 1988 Act in respect of a day on which the rateable value shown for the hereditament in a ... list was the same or less than the —\n(a)for a day falling within the period beginning with 1st April 2013 and ending with 31st March 2023, the notional 31st March 2013 rateable value determined in accordance with Schedule 1 or 2 (as the case may be);\n(b)for a day on or after 1st April 2023, the notional baseline;\nH is the rateable value shown for the hereditament in a ... list for the day; and\nM is the notional baseline.\n“N” is—\n(a)for a relevant year ending on or before 31st March 2026, 1;\n(b)for a relevant year beginning on or after 1st April 2026, the relevant multiplier ratio in respect of the hereditament for the day.\n(1A) For the purposes of this regulation, the notional baseline is—\n(a) for a day falling within the period beginning with 1st April 2013 and ending with 31st March 2017, the notional 31st March 2013 rateable value in respect of the hereditament determined in accordance with Schedule 1 or 2 (as the case may be);\n(b) for a day on or after 1st April 2017, the amount calculated in accordance with the formula—\nX×YY1where—\nX is the notional baseline for the last day on which the list immediately preceding the current list was in force;\nY is the rateable value shown for the hereditament in the list for the day on which the current list was compiled;\nY1 is the rateable value shown for the hereditament in the list for the last day on which the list immediately preceding the current list was in force.\n(2) For a hereditament to which regulation 19 (change in rateable value ...) applies, this regulation has effect subject to the modification made by that provision.\n(3) In this regulation, “list” means a local non-domestic rating list for the area of a billing authority in England which shows the hereditament concerned.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 16 renumbered as reg. 16(1) (14.12.2017) by The Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2017 (S.I. 2017/1132), regs. 1, 6(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 16(1) formula substituted (1.4.2026) by The Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2026 (S.I. 2026/240), regs. 1(2), 7(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 16(1) omitted (1.4.2024) by virtue of The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 8(2)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 16(1) substituted (1.4.2024) by The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 8(2)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 16(1) substituted (1.4.2024) by The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 8(2)(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 16(1) inserted (1.4.2026) by The Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2026 (S.I. 2026/240), regs. 1(2), 7(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 16(1A) inserted (1.4.2024) by The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 8(3)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 16(2) inserted (14.12.2017) by The Non-Domestic Rating (Renewable Energy Projects) (Amendment) Regulations 2017 (S.I. 2017/1132), regs. 1, 6(2)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 16(2) omitted (1.4.2024) by virtue of The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 8(4)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Reg. 16(3) inserted (1.4.2024) by The Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024 (S.I. 2024/184), regs. 1(2), 8(5)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 16 in force at 18.2.2013, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/108/regulation/16",
    "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."
}