Non-Domestic Rating (Public Lavatories) Bill (HC Bill 116)
A
BILL
TO
Confer relief from non-domestic rates for hereditaments in England and Wales
that consist wholly or mainly of public lavatories; and for connected purposes.
Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and
consent of the Lords Spiritual and Temporal, and Commons, in this present
Parliament assembled, and by the authority of the same, as follows:—
1 Relief from non-domestic rates for public lavatories
(1)
In Part 3 of the Local Government Finance Act 1988 (non-domestic rating),
section 43 (occupied hereditaments: liability) is amended as follows.
(2) In subsection (4), after “(4E),” insert “(4I),”.
(3) 5After subsection (4H) insert—
“(4I)
Where, on a chargeable day, the hereditament consists wholly or
mainly of public lavatories, the chargeable amount for the chargeable
day is zero.””
(4) After subsection (8C) insert—
“(8D)
10In relation to any hereditament in respect of which subsection (4I) and
any of subsections (4A), (4E), (5) and (6A) each have effect on the day
concerned, the chargeable amount shall be calculated in accordance
with subsection (4I).””
2 Consequential amendments
(1)
15In Part 3 of the Local Government Finance Act 1988 (non-domestic rating), in
section 67(7) (interpretation), after “43(4F)” insert “, (4I)”.
(2)
In section 13 of the Business Rate Supplements Act 2009 (liability to business
rate supplements: chargeable amount)—
Non-Domestic Rating (Public Lavatories) BillPage 2
(a) after subsection (3A) insert—
“(3B)
If section 43(4I) of the 1988 Act (public lavatories) applies, the
amount is zero.”;”
(b) in subsection (9), after “(4F),” insert “(4I),”.
(3)
5The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016
(S.I. 2016/1265S.I. 2016/1265) are amended in accordance with subsections (4) to (6).
(4)
In regulation 6 (special authorities), in paragraph (12), after “under” insert
“section 43(4I) of the Act (public lavatories: zero-rating) or”.
(5)
In regulation 11 (application of regulation 12: rules for determining chargeable
10amount), in paragraph (3), after “under” insert “section 43(4I) of the Act (public
lavatories: zero-rating) or”.
(6)
In Schedule 2 (splits and mergers), in paragraphs 4(1)(d) and 5(1)(d), after
“under” insert “section 43(4I) of the Act (public lavatories: zero-rating) or”.
(7)
The amendments made by subsections (3) to (6) are without prejudice to any
15power to make an order or regulations amending or revoking the regulations
mentioned in subsection (3).
3 Financial provision
There is to be paid out of money provided by Parliament any increase attributable to
this Act in the sums payable under any other Act out of money so provided.
4 20Extent, application and short title
(1) This Act extends to England and Wales.
(2)
The amendments made by this Act have effect in relation to financial years
beginning on or after 1 April 2020.
(3)
In subsection (2), “financial year” means a period of 12 months beginning with
251 April.
(4)
This Act may be cited as the Non-Domestic Rating (Public Lavatories) Act
2020.