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Case law: Retailers may be able to claim refund of rates paid on 'hole-in-the-wall' ATMs

Retailers with hole-in-the-wall ATMs at their premises should consider whether they are entitled to a rates rebate, following a recent Court of Appeal ruling

December 2018

This update was published in Legal Alert - December 2018

Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business.

In 2013, retailers were told they should have been paying separate business rates for hole-in-the-wall ATMs built into their premises, and were served with demands for rates backdated to 2010.

However, the Court of Appeal has now ruled that such ATMs should not be rated separately because ATMs on the external walls of premises were not separate 'hereditaments' for rating purposes.

The decision could be appealed to the Supreme Court, but for now, many retailers who have paid rates on ATMs may be entitled to rates rebates.

Operative date

  • Now


  • Retailers should consider whether they are entitled to a rates rebate

Case ref: Cardtronics Europe Ltd & Ors v Syke & Ors [2018] EWCA Civ 2472

Disclaimer: This article from Atom Content Marketing is for general guidance only, for businesses in the United Kingdom governed by the laws of England. Atom Content Marketing, expert contributors and ICAEW (as distributor) disclaim all liability for any errors or omissions.

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