# The Non-Domestic Rating (Renewable Energy Projects) Regulations 2013, Regulation 8: Class C: renewable power stations created from class B hereditaments

Extent: E+W

(1) Class C consists of any hereditament in relation to which the conditions in paragraph (2) are fulfilled.
(2) The conditions mentioned in paragraph (1) are that—
(a) the hereditament is a renewable power station;
(b) the hereditament is first entered onto a list on or after 1st April 2013;
(c) the rateable value for the hereditament is greater than the notional baseline; and
(d) the hereditament is an altered hereditament or a new hereditament to which Schedule 1 or 2 applies.
(2A) For the purposes of this regulation, the notional baseline is—
(a) for a day falling within the period beginning with 1st April 2018 and ending with 31st March 2024, the amount calculated in accordance with the formula—
X×YY1where—
X is 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);
Y is the rateable value shown for the hereditament in the list for 1st April 2017;
Y1 is the rateable value shown for the hereditament in the list for 31st March 2017;
(b) for a day falling within the period beginning with 1st April 2024 and ending with 31st March 2026, the amount calculated in accordance with the formula—
X1×Y2Y3where—
X1 is the notional baseline for 31st March 2024;
Y2 is the rateable value shown for the hereditament in the list for 1st April 2023;
Y3 is the rateable value shown for the hereditament in the list for 31st March 2023;
(c) for a day on or after 1st April 2026, the amount calculated in accordance with the formula—
J×ZZ1where—
J is the notional baseline for the last day on which the list immediately preceding the current list was in force;
Z is the rateable value shown for the hereditament in the list for the day on which the current list was compiled;
Z1 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.
(3) For a hereditament to which regulation 19 (change in rateable value ...) applies, this regulation has effect subject to the modification made by that provision.
(4) 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.

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Source: https://www.legislation.gov.uk/uksi/2013/108/regulation/8 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-renewable-energy-projects-regulations-2013/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.