Non-domestic rating - Public lavatories
In 2021 the Non-Domestic Rating (Public Lavatories) Bill came into force which gives public lavatories 100% relief from business rates, it would apply retrospectively from 1 April 2020.
The relief will not apply to toilets of a larger unit of rateable property (a “hereditament”), for example, toilets in public libraries. It amends Part 3 of the Local Government Finance Act 1988 to ensure that, in relation to an eligible hereditament which consists wholly or mainly of a public lavatory, the chargeable amount will be zero. This provides, in effect, a 100% mandatory relief for eligible public lavatories in England and Wales.
The relief will be applied automatically to the business rates account, for any further queries please email email@example.com stating the business rates number.