ATM Decision

A landmark decision of the Court of Appeal will save over £350m for ATMS located both inside and outside of stores after it determined that they should not be assessed for additional business rates overturning the Valuation Office Agency’s (VOA) proposal to introduce additional rates on all machines.

Whilst permission to appeal has been refused the VOA can be expected to be considering an application for permission to the UK Supreme Court to appeal the decision.

See attached document.

Attached Documents