Court of Appeal determines external and internal facing ATMs to be non-rateable
The actual decision handed down on the 9th November 2018 runs to 32 pages, but the title above says it as succinctly as possible.
In 9 test cases the court determined that hole-in-the-wall (TTW) and internal (within the shop) ATMs were not separately rateable.
The Effect of this is that Rateable Values currently allocated to ATMs will “disappear” as they are merged back into the host assessment; usually at nil Rates costs.
Leave to appeal … Read more