3B.—(1) This regulation grants relief to a person who is liable to pay rates levied under section 7B of the 1975 Act in respect of lands and heritages on a day in a particular financial year where—
(a)that person uses the lands and heritages wholly or mainly for the purposes of a district heating network,
(b)at least 80% of the thermal energy generated by that network in the particular financial year derives from renewable generation, whether sourced from the same lands and heritages or different lands and heritages, and
(c)application for relief is made in accordance with regulation 5.
(2) The relief granted under paragraph (1) is a reduction of the amount of rates payable by 90%.
(3) This regulation applies for any day in the financial years beginning with 1 April 2024 and ending with 31 March 2027.]
Textual Amendments