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‘Toilet tax’ Bill clears Commons

Time Published 4th September 2020

The Bill to provide 100% mandatory relief from business rates for public lavatories in England and Wales has been passed by the House of Commons. The Bill still needs to be approved by the House of Lords but, If passed in its current form, the relief will be backdated to 1st April 2020.

The relief applies only to public lavatories which are currently rated as a separate ‘hereditament’, normally because they are a self-contained building. Amendments to extend the relief to lavatories contained in public buildings such as libraries and community centres were rejected.

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