By Şenay Nihat

Since 2013, retailers have had to pay non-domestic rates (‘Business Rates’) for automated teller machines (ATMs) built into the front of stores, rather than treating the ATMs as part of the store’s overall rating for valuation purposes. The Business Rates bill for the ATM was backdated to 2010, hitting retailers with significant liabilities.

The Court of Appeal has now held that ATMs sited in retail spaces do not in fact give rise to a separate liability for Business Rates; this means that many retailers may now be due a refund.