Consumer access to cash is being threatened by a continuing court battle over whether extra business rates should be imposed on ATMs.

PRA chairman Brian Madderson said: "We are disappointed to see that the Supreme Court has agreed to allow the government’s Valuation Office Agency (VOA), the right of appeal against last year’s defeat."

The VOA appealed on the grounds that ATMs facing outward shouldn’t be exempt, and should count towards overall business rates.