Sainsbury’s Supermarkets Ltd and Others v Sykes and Others (Valuation Officers) (Rating – Hereditament – Occupation – ATMS): UTLC 12 Apr 2017

Rating lists entries for ATM machines

RATING – HEREDITAMENT – OCCUPATION – sites of automated teller machines operated by banks in supermarkets, convenience stores and petrol filling stations – whether to be separately entered in non-domestic rating list – held – sites of free standing ATMs not separate hereditaments -sites of internal ATMs in rateable occupation of host store -external ATMs in rateable occupation of ATM operator – appeals determined accordingly

Citations:

[2017] UKUT 138 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 24 March 2022; Ref: scu.582129