Parliament passes the long awaited ‘Toilet Tax’

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The Bill to give 100% business rates relief to public lavatories has been passed by both Houses of Parliament. Royal Assent is expected on Thursday 29 April.

The relief will be backdated to 1 April 2020. Further guidance on the procedure for reclaiming business rates paid on public lavatories for 2020/21 and 2021/22 will be published in due course.

The relief applies only to stand-alone public lavatories and not to lavatories forming part of a larger building such as a library or community centre.





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