The £500m battle over whether ATMs at supermarket sites should be separately assessed for business rates yesterday reached a packed Court 2 on the first floor of the Supreme Court.
In 2018, supermarket chains including Tesco and Sainsbury’s won their legal battle at the Court of Appeal over how cash machines in their stores are rated.
The Court of Appeal ruled that ATM’s located both inside and outside stores should not be assessed for additional business rates. Previously, the Upper Tribunal (Lands Chamber) had made a distinction between ATMs inside a building and outside, finding that while the former should not be assessed for business rates, the latter should.
The Judgement from Lords Kerr, Reed, Carnwath, Kitchin and Lady Black is not expected to be published for a few months yet, the Hearing is set to last for 2 days.
Footage from the case is expected to be posted on www.supremecourt.uk within the next day or so if you want to follow events. Howard Elliott head of the rates department at BDT has been observing some of the fascinating arguments at first-hand.
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Baker Davidson Thomas
Telephone: 01256 840 777
12th March 2020