Supermarkets argue that these machines are not part of their shops and so should not be included in rates calculations. A decision against them could add around £4,000 per cash machine to their annual bill.
Tesco, Sainsbury’s, Asda and Morrisons, will this year alone pay £1.77bn in rates bills.
John Webber, head of business rates at Colliers International, which acts for retailers seeking refunds, said there were a number of pressures on the sector, including rises in wage bills and food prices.