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Rating: Law and Practice - The ATM Case

The ATM case brings to an end 7 years of dispute between the VOA and operators of ATM machines. It will be of considerable importance to the law of rating. Cash machines in supermarkets and convenience stores are not separate hereditaments for rating purposes. This decision upholds the Court of Appeal decision. The judgement brings into focus many thousands of outstanding 2010 rating list appeals that were stayed pending the court’s decision. These will all now need to be resolved and amendments made to the 2017 rating lists also. The decision has implications for all those who have a stake in the rating system.

Module Duration: 1 hour 17 minutes

Areas covered

  • The Key Areas of Dispute  
  • The Decision    
  • Consequences to Retailers and Operators of ATM Machines     
  • Impact on the VOA and its Alleged Expansionist Approach to Rating Lists      
  • Q&A Session: Discussion Amongst the Speakers and Audience - The Wider Impact of the Decision