0370 270 6000

already registered?

Please sign in with your existing account details.

need to register?

Register to access exclusive content, sign up to receive our updates and personalise your experience on brownejacobson.com.

Privacy statement - Terms and conditions

retail ATMs and business rates: clarity at last!

21 May 2020

Judgement has been handed down for the seminal case of Cardtronics UK Ltd and others (Respondents) v Sykes and others (Valuation Officers) (Appellants) [2020] UKSC 21.

The core questions that the Supreme Court dealt with were;

  1. Are the sites of ATMs capable of identification as separate hereditaments?
  2. Who was in rateable occupation of the ATMs?

The Supreme Court has held that ATMs are not capable of separate rateable occupation.

Where retailers have ATMs on the external walls of their shops, ATMs will now be included in the rateable valuation for the store rather than assessed as a separate unit. This will undoubtedly mean that the ATM element will now have a negligible impact on the overall rateable valuation of the retail store.

Considering that one of the shops in dispute had an external ATM on that site with a rateable value of £8,300 and there are around 34,000 ATMs across the country, this decision could be a hugely beneficial ruling to all affected retailers.

related opinions

Service charges – the bad news keeps coming for tenants!

A few months ago, we discussed a case where the Court of Appeal ruled that the wording of a lease precluded the tenant from arguing that certain costs should not have been included in the service charge calculation. A recent high-profile case concerns a broadly similar issue, this time in relation to the proportion of the landlord’s costs payable by a tenant.

View blog

A landlord’s service charge certificate was conclusive as to the sums payable by a tenant under a lease

The Court of Appeal has ruled that the wording of a service charge clause precluded a tenant from challenging the sums claimed by a landlord.

View blog

Handing back an empty shell of a building did not fulfil a vacant possession break condition

Break rights have proved a fertile source of litigation over the last few years. Courts have consistently required strict compliance with the terms of those rights.

View blog

Retail woes extending beyond the property sector and into financial markets

Some commentators had anticipated that persisting retail sector challenges might disrupt more than the make-up of the high street or commercial property negotiations between landlords and tenants.

View blog

mailing list sign up

Select which mailings you would like to receive from us.

Sign up