Business rates: A welcome relief

Do ATMs amount to hereditaments for the purposes of business rates? A recent decision may provide good news to retailers and ATM operators, as Bryan Johnston and Ross Wilson discover

Cases Referenced

  • Assessor for Central Scotland Joint Valuation Board v Bank of Ireland [2011] RA 195
  • Cardtronics Europe Ltd & ors v Sykes & ors [2018] EWCA Civ 2472
  • Clydesdale Bank plc v Lanarkshire Valuation Joint Board Assessor for Lanarkshire (2005) SLT 167
  • John Laing and Son Ltd v Kingswood Assessment Committee [1949] 1 KB 344
  • Westminster City Council v Southern Railway [1936] AC 511
  • Woolway v Mazars [2015] UKSC 53