From: Rawson, Lisa (VOA)
Sent: 05 August 2020 12:35
Subject: ATM update
Dear authority,
ATM update for all Billing Authorities
August 2020
In our message about ATMs in June 2020, we promised to provide an update.
You will have seen from recent NDR update schedules that work has now started on deleting ATMs from the 2010 and 2017 rating lists. We are working to understand the full implications of the judgment made in the Supreme Court, including whether this affects separately assessed units within other kinds of properties. We’ve had discussions with professional organisations, and we intend to update the rating manual as soon as possible. In line with the principles set out in the ATM decision, we will delete photo booths, children’s rides and vending machines that are located within host assessments, primarily due to their transient nature.
Why aren't we correcting 2010 and 2017 rating lists at the same time?
Whenever possible, we are altering both lists at the same time. However, when the ATM decision was announced professional agents asked if we could focus more resources on removing ratepayers’ current rating liabilities, given some BAs are continuing to demand that payments are made. Before we agreed to concentrate on deleting assessments from the 2017 list, we consulted with the BAs in the LA working group to check if this would cause billing issues and we received feedback that it wouldn’t.
We are making good progress on deleting the straight forward ATM cases from both rating lists and any 2010 alterations should follow shortly. Please help us by not submitting reports for deletions to avoid unnecessary duplication of effort for us all.
Does the ATM decision affect your current ability to deal with some reports to split assessments?
Some BAs have submitted reports asking us to split serviced offices or markets. We will need to carefully consider the relevant facts in each case, and at this stage we cannot speculate on the outcome or give a firm indication of when this might occur. We know that some English BAs were hoping for quick turnarounds to determine grant applications. However, in line with guidance issued by BEIS to local authorities, we have been advised that any changes to Rating Lists after 11 March is unlikely to affect any eligibility for grants. BAs can use discretionary powers to give grants where they believe the criteria have been met and a business is located within a host property, where each component part is not currently separately assessed.
Why are we carrying out some mergers on the 2010 rating list and requesting BA reference numbers?
When the sites of ATMs were split from convenience stores, an area of 2 square metres was deducted from the host assessment. Following the decision for ATMs not to be separately assessed we need to add back in this area and are doing this by carrying out mergers. Please can you help us by providing new BA reference numbers or confirm that you wish us to relink to original reference number that existed prior to the split. We have asked the teams working on these cases to allow 3 working days for you to provide a new reference number before they clear using a temporary one. Sometimes, we haven’t followed this process, and apologise for this. We know that some of our contact lists are out of date. Please confirm the contacts we need to use to obtain new BA reference numbers including your preferred contact method (email or phone). Thank you for working with us.
Local Authority Engagement Team
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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