Reliefs and Exemptions

Business Rates Heat Network Relief

In the Spring Statement 2022 the Chancellor announced that Heat Network Relief would be applied to separately rated hereditaments that are wholly or mainly used for the purposes of a heat network and who expect over the next 12 months the heat to be generated from a low carbon source

Non-Domestic Rating (Heat Networks Relief) (England) Regulations 2023

Following the Business Rates Review, the government announced that it would deliver a 100% relief for eligible low-carbon heat networks with individual rates bills. This relief was provided in 2022/23 and 2023/24 through a discretionary relief scheme operated by billing authorities. The Act moves this onto a mandatory statutory footing from 1 April 2024.

These regulations set out the parameters and conditions for access to the heat network relief. These will remain unchanged from the previous discretionary scheme, except that, as a mandatory relief, local authorities will now be able to benefit from this relief from 1 April 2024.

These regulations have effect for the year 2024/25 onwards.

You can find full details of the relief here: Business Rates Heat Network Relief