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Valuation Office set to appeal over ATM business rates

John Wood ·
ATM keyboard

A court verdict that overturned £300m of business rate bills for cash machines outside shops is set to be challenged after the Government received approval from the Supreme Court to appeal.

The latest decision follows an earlier ruling from the Court of Appeal which confirmed that through the wall ATMs should not be subject to a separate business rates assessment.

ACS chief executive James Lowman said: “Continued delays in the business rates case for ATMs will be of concern to retailers who are already having to make difficult decisions about whether they can continue providing the service to local customers.

“Free to use ATMs are already disappearing as a result of interchange fee cuts, depriving communities of their access to cash. We urge the Government to change the policy for free to use ATMs, removing them from the rating list altogether.”

In November 2018 the Court of Appeal ruled that ‘through the wall’ external-facing ATMs should not be assessed for business rates separately to host stores, overturning an interpretation from the Valuation Office Agency (VOA) in 2013.

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Weekly retail fuel prices: 12 August 2019
RegionDieselLPGSuper ULUL
East132.7964.90140.57129.31
East Midlands132.3882.90140.96129.04
London132.00142.39129.64
North East131.01141.52128.85
North West131.7261.90139.66128.96
Northern Ireland129.24135.57126.71
Scotland132.0552.70140.43129.27
South East132.9759.90141.37129.82
South West132.33140.93128.95
Wales131.33136.85128.40
West Midlands132.06141.78129.37
Yorkshire & Humber131.4669.57142.64128.74

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