Insight

Court of Appeal Business Rates ATM ruling

Hot off the press – the Court of Appeal has ruled that ATMs in supermarkets and shops should not be shown separately in the rating list and be subject to separate non-domestic rates charges.

The Valuation Office Agency had decided in 2013 to separately assess ATMs back-dating those entries in the rating list to 2010 allowing Billing Authorities to raise significant levels of non-domestic rates.

Major retailers, including Tesco, Sainsbury’s and the Co-op, launched a legal challenge and the judgement was handed down by the Court of Appeal today. The result will be welcomed by the thousands of retail businesses that currently have ATMs on their premises.

The judgement has important implications for those considering what constitutes a rateable occupation requiring a separate entry in the rating list. There is a lot to digest, but I am sure this will not be the end of the matter with a further appeal to the Supreme Court expected. The decision can be found here; https://www.judiciary.uk/judgments/cardtronics-europe-ltd-and-others-v-chris-sykes-and-others-valuation-officers/

 

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