Overview

This bill aims to exempt public lavatories in England and Wales from paying non-domestic rates (business rates). This means that properties primarily used as public toilets will no longer be subject to these taxes.

Description

The Non-Domestic Rating (Public Lavatories) Bill amends the Local Government Finance Act 1988 and the Business Rate Supplements Act 2009. Specifically, it introduces a new provision (section 43(4I)) that sets the chargeable amount for non-domestic rates to zero for hereditaments consisting wholly or mainly of public lavatories. This change applies to both England and Wales. The bill also makes consequential amendments to other relevant legislation, including the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016, to ensure consistency and avoid conflicts.

Key Changes:

• Zero-rates public lavatories for non-domestic rates.
• Amends existing legislation to reflect the changes.
• Applies to England and Wales.
• Allows the Secretary of State (England) and Welsh Ministers (Wales) to set commencement dates via regulations.

Government Spending

The bill will reduce government revenue from non-domestic rates. The exact financial impact is not specified in the bill itself and would depend on the number of properties qualifying for the exemption.

Groups Affected

• Owners/operators of public lavatories: Will benefit from the exemption, resulting in cost savings.
• Local authorities: May experience a reduction in their funding from non-domestic rates.
• Central Government: Will see a decrease in tax revenue.

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