Lawbite: ATMs no longer paying out for business rates
27th May 2020
Cardtronics Europe Ltd and Others -v- Chris Sykes and Others (Valuation Officers)  UKSC 21
In 2018 we reported on the Court of Appeal’s decision that ATMs located in supermarkets are not to be treated as their own separate hereditaments for rating purposes. This was good news for the ATM operators, who collectively anticipated a rates refund of c£300 million.
- this is a decision which has been welcomed as likely to help preserve access to free to use ATMs, and therefore should be welcomed by the public and retailers, albeit the decision does come at an immediate cost to the public purse
- the Supreme Court ruling provides detailed guidance on the concepts of rateable occupation and what is meant by being in ‘general control’ and ‘paramount occupation’
In reaching its decision that the supermarket retained sufficient control to be the primary occupier, the Court of Appeal had placed significant emphasis on the provision of an ATM being complimentary to the operation of the supermarket: