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.
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Case Name: Cardtronics UK Ltd and others v Sykes and others (VOs)  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.
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