Public Lavatories: Business Rates
The question
To ask the Secretary of State for Housing, Communities and Local Government, whether public conveniences are eligible for retail, hospitality and leisure business rate relief in 2025-26.
Answered by Jim McMahon
The Retail Hospitality and Leisure Rate Relief Scheme 2025/26 does not expressly provide relief for public conveniences. Public toilets may indirectly benefit from RHL relief where they are not separately-assessed and instead form part of a larger property, such as a shop or café, which itself is eligible for the relief. Nevertheless, the Non-Domestic Rating (Public Toilets) Act 2021 provides a statutory 100% business rates relief for separately-assessed public toilets in England and Wales, including those operated by both local authorities and private sector operators.
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