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(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).
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