Heat Network Relief

At the Spring Statement 2022, the Chancellor announced a new Heat Network Relief will apply from the 1 April 2022 for hereditaments being used wholly or mainly as a heat network which have their own rating assessment.

Heat networks take heat or cooling from a central source(s) and deliver it to a variety of different customers such as public buildings, shops, offices, hospitals, universities and homes. By supplying multiple buildings, they avoid the need for individual boilers or electric heaters in every building. Heat networks have the potential to reduce bills, support local regeneration and be a cost-effective way of reducing carbon emissions from heating.

In order to be eligible for Heat Network Relief the hereditament must be:

1. Wholly or mainly used for the purpose of a heat network, and
2. The heat is over the next 12 months expected to be generated from a low carbon source (irrespective of whether that source is located on the hereditament or on a different hereditament)

Full details for this relief and the eligibility rules can be found on the government website.