21 May 2020

There has been some good news for retailers at last in these challenging trading conditions following the long awaited decision by the Supreme Court in the Cardtronics' case. Following on from the Court of Appeal decision which ruled that ATMs in supermarkets, shops and petrol stations are not separately rateable a decision which was reported to see retailers able to claim business rates rebates of an estimated £300 million the Supreme Court has now dismissed the appeal from the VOA against that earlier decision.

The Supreme Court has held that ATMs at supermarkets or other shops are not separately rateable, regardless of whether they are located inside the store or outside in a hole in the wall.

This is welcome news for many retailers and will enable them to now claim the rates refunds which have been held up for so long and once and for all clarifies that external ATMs are to be treated the same as internal ATMs in that they do form part of the retailers' wider business.