The Town Library

Rating Decisions

Our regular update on Rating cases provides a short summary and full transcript of key rating decisions. These cases are chosen for their impact on rating law and practice.

Recent Developments – Edition #30

This is the latest update of the Rating Wing of the Town Library, an online resource providing a short summary and full transcript of key rating decisions.

To subscribe to other services of the Town Library please fill in the form at the bottom of this page.

Case Name: Cardtronics UK Ltd and others v Sykes and others (VOs) [2020] UKSC 21 (20 May 2020)


Topic: ATMs in supermarkets and shops – identification of hereditament and identity of rateable occupier.

Full Case: Click Here

Summary: Automated teller machines (“ATMs”) had been entered by valuation officers in the 2010 rating list as individual hereditaments and rating demands were issued to the operators of the machines.  The Court of Appeal had found in favour of the supermarkets and Cardtronics (overturning the Upper Tribunal’s decision that the external ATMs were in the occupation of the machine operators and subject to separate assessment but the remainder were not) that none of the VO alterations should have been made.  The Supreme Court dismissed the VOs’ appeal and determined (upholding the Court of Appeal’s decision) that none of the ATMs should be separately assessed.

Commentary: Click Here


Download this report

< back to News & Resources

Copyright © 2020 Town Legal LLP and licensors. All rights reserved.

Subscribe to our mailing list for weekly updates

Marketing Permissions
Town Legal will use the information you provide on this form to send you the Town Library update and to provide you with information and updates from Town Legal LLP. Please let us know all the ways you would like to hear from us:

You can change your mind at any time by clicking the unsubscribe link in the footer of any email you receive from us, or by contacting us at We will treat your information with respect. For more information about our privacy practices please review our Privacy Policy available by clicking the ‘Our Privacy Policy’ button below. This is also available here. By clicking ‘Subscribe to list’ below, you agree that we may process your information in accordance with these terms.

We use Mailchimp as our marketing platform. By clicking below to subscribe, you acknowledge that your information will be transferred to Mailchimp for processing. Learn more about Mailchimp’s privacy practices here.


This site uses cookies to keep our site secure and provide our users with the best possible experience. For more information, click here.

I Decline I Accept