In Cardtronics Europe Ltd and others v Syke and others
(Valuation Officers) [2018] EWCA Civ 2472, the Court of Appeal was
asked to decide the correct legal approach to the rating of ATMs in
retail premises.
Background and facts
Business rates are a tax on individual
"hereditaments", meaning units of property. They are
charged on most non-domestic premises including shops, offices and
warehouses, by valuation officers assigning a rateable value to
these premises.
Where a hereditament is wholly or partly occupied, rates are
payable by the party who is in rateable occupation. However, the
concept of rateable occupation is not straightforward where there
are two or more parties exercising control over the premises in
question.
