Overview

This bill aims to provide relief from non-domestic rates (business rates) for properties in England and Wales that are primarily used as public lavatories. This means that these properties would no longer have to pay business rates.

Description

The Non-Domestic Rating (Public Lavatories) Bill amends the Local Government Finance Act 1988 and the Business Rate Supplements Act 2009. It introduces a new provision (section 43(4I)) that sets the chargeable amount for business rates to zero for hereditaments (properties) that consist wholly or mainly of public lavatories. This effectively exempts these properties from paying business rates. The bill also makes consequential amendments to other related legislation, including the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016, to ensure consistency and proper implementation of the zero-rating. The commencement of the Act is dependent upon regulations made by the Secretary of State (England) and Welsh Ministers (Wales).

Government Spending

The bill will result in a decrease in government revenue as local authorities will receive less money from business rates. The exact financial impact is not specified in the bill itself, but it will depend on the number of properties that qualify for the exemption.

Groups Affected

• Local Authorities: Will receive less revenue from business rates, potentially affecting their budgets.
• Owners/operators of public lavatories: Will benefit from the exemption, saving money on business rates.
• Businesses located near public lavatories: May indirectly benefit if the exemption leads to increased footfall or a reduction in local authority rates for other businesses.

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