Dear Authority.
Supreme Court decision on ATMs
You are probably aware that on Wednesday 20 May 2020 the Supreme Court gave its decision on whether Automatic Teller Machines (ATMs) accessed from inside or outside a host retail property should be separately assessed.
The court dismissed the appeals, stating that internal and external ATMs are to be treated the same and should not be separately assessed.
The decision can be found at https://www.supremecourt.uk/cases/uksc-2018-0225.html.
What happens next and when will you start to correct the rating list?
A significant number of related appeal cases may now be settled following the Supreme Court decision. However, it is likely to take several months for us to carry out the work, as in many cases there remains a number of outstanding matters to be discussed, including the valuation of the host properties. We are currently in discussions with appellant’s representatives and the VTS/VTW to agree timescales that are appropriate and we will continue to update you. It is possible that some cases may go beyond just the matters decided by the Supreme Court and therefore like any other case could end up needing to be progressed to the Valuation Tribunal for determination.
We ask if you can work with us by not submitting reports for deletions to avoid unnecessary duplication of effort for us all. We will continue to provide updates on how we plan to carry out this work in the coming weeks, including the approach to the 2017 rating lists.
We will also consider the implications of the judgment for all cases but we cannot speculate on the outcome of any cases at this stage.
How can we identify the ATM sites and related cases that are affected by this decision?
We are unable to provide a definitive list of ATMs which will be removed from the 2010 Rating List in your area. However, we consider the best guide would be to look at the list of outstanding 2010 appeals which we send you on a monthly basis, filtering first for CX, CG and CS on Column G and then filter on Blank on Column L. This search should also pick up the associated cases that relate to supermarkets and petrol stations.
If an ATM does not have an outstanding appeal, then it will remain in the 2010 Rating List, as there is no vehicle to go back into the closed list and remove them.
Unfortunately, for 2017, you can't search for ATMs by themselves on View Your Valuation on GOV.UK. However, you may be able to do this using your own software.
What will be the effective date of the alterations?
This will depend on when the proposal was made, guidance can be found at
Generally:
Interested person proposals (IPPs) made before 1 April 2015- 1 April 2010 or, if later, the date they were brought into the list (the event).
IPPs made after 31 March 2015- the event or no earlier than 1 April 2015.
Proposals within 6 months of Valuation Officer Notices (VONs) served before 1 April 2016 to insert in the list- 1 April 2010 or the event.
IPPs against VONs served after on or after 1 April 2016- the event or no earlier than 1 April 2015
For the 2017 Rating List, the effective date can go back to 1 April 2017
If you have any difficulty identifying the cases or have further questions please contact your LARM at ratesretention@voa.gsi.gov,uk
Local Authority Engagement Team
5 June 2020
Lisa Rawson|Local Authority Engagement Team|Strategy, Policy and Customer Group|Valuation Office Agency (VOA)
03000 500 239 ratesretention@voa.gsi.gov.uk
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