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The Non-Domestic Rating (Renewable Energy Projects) Regulations 2013
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3. Where this Schedule applies, the notional 31st March 2013 rateable value for the altered hereditament—
(a)where the original hereditament was shown on a local non-domestic rating list on 31st March 2013, is the rateable value shown for the original hereditament for 31st March 2013;
(b)where the original hereditament was itself an altered hereditament or a new hereditament, is the notional 31st March 2013 rateable value for that original hereditament; or
(c)where neither sub-paragraph (a) or (b) apply, is the rateable value shown in a local non-domestic rating list for the original hereditament for the last day that hereditament appeared in the list.
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