Overview

This bill aims to exempt public lavatories in England and Wales from paying non-domestic rates (business rates). This means that businesses operating public lavatories will no longer be liable for 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 (properties) that consist wholly or mainly of public lavatories. This amendment applies to financial years starting on or after April 1st, 2020. The bill also makes consequential amendments to other related legislation, including the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016, to ensure consistency and prevent unintended consequences.

Government Spending

The bill will lead to a reduction in government revenue from business rates. The exact figure is not specified in the bill, but it will represent the total amount of business rates previously levied on public lavatories in England and Wales.

Groups Affected

• Businesses operating public lavatories: These businesses will benefit from the exemption, saving them on business rates costs.
• Local authorities: Local authorities will receive less revenue from business rates, potentially impacting their budgets and service provision. They may need to find alternative funding sources.
• Central Government: Central Government will experience a reduction in tax revenue.

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