Overview

This bill aims to exempt public lavatories in England and Wales from non-domestic rates (business rates), effectively reducing the financial burden on their owners or operators.

Description

The Non-Domestic Rating (Public Lavatories) Bill amends the Local Government Finance Act 1988 and related legislation. 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 means that these properties will no longer be liable for business rates. The bill also makes consequential amendments to other related Acts and regulations to ensure consistency. These amendments primarily adjust existing definitions and calculations to reflect the new zero-rating of public lavatories for business rates. The changes will apply to financial years starting on or after April 1st, 2020.

Government Spending

The bill will lead to a decrease in government revenue from business rates. The exact financial impact is not specified in the provided text.

Groups Affected

• Owners/Operators of Public Lavatories: Will benefit from the exemption, experiencing a reduction in their business rates costs.
• Local Authorities: Will receive less revenue from business rates, potentially impacting their budgets.
• Central Government: Will experience a decrease in overall tax revenue.

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