Non-Domestic Rating (Public Lavatories) Act 2021

2 Consequential amendments E+W

(1) In 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)—

(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) The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 (S.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 amount), 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 power to make an order or regulations amending or revoking the regulations mentioned in subsection (3).