Public Lavatories

Following the introduction of the Non-Domestic Rating (Public Lavatories) Act 2021, separately assessed public toilets now qualify for 100 per cent business rates relief. This includes those operated by local authorities applying relief retrospectively from 1 April 2020.

This relief does not apply to toilets in a larger unit of a rateable property (a “hereditament”), for example, toilets in public libraries.

The relief will be applied automatically to the business rates account, for any further queries please email the business rates team quoting your business rates number.