Implementation of green reliefs

Pending the passage in Parliament of legislation making this relief mandatory, the heat network relief measure is being delivered using existing local government discretionary relief powers funded by the government for the financial year 2022/23.

The guidance for this scheme for 2022/23 can be found at:
https://www.gov.uk/government/publications/business-rates-heat-network-relief-local-authority-guidance/business-rates-heat-network-relief-local-authority-guidance.

Given that the legislation will not be in place for 1 April 2023, this relief scheme will continue to be delivered in 2023/24 using existing local government discretionary relief powers. We will shortly issue the guidance for 2023/24 (substantively unchanged from the 2022/23 guidance).