Résumé analytique

In Part 3 of the Local Government Finance Act 1988 (non-domestic rating), section 43 (occupied hereditaments: liability) is amended as follows.

In subsection (4), after “(4E),” insert “(4I),”.

After subsection (4H) insert—

After subsection (8C) insert—

In Part 3 of the Local Government Finance Act 1988 (non-domestic rating), in section 67(7) (interpretation), after “43(4F)” insert “, (4I)”.

In section 13 of the Business Rate Supplements Act 2009 (liability to business rate supplements: chargeable amount)—

The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 (S.I. 2016/1265) are amended in accordance with subsections (4) to (6).

In regulation 6 (special authorities), in paragraph (12), after “under” insert “section 43(4I) of the Act (public lavatories: zero-rating) or”.

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”.

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”.

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).

This Act extends to England and Wales.

The amendments made by this Act have effect in relation to financial years beginning on or after 1 April 2020.

In subsection (2), “financial year” means a period of 12 months beginning with 1 April.

This Act may be cited as the Non-Domestic Rating (Public Lavatories) Act 2021.