‘These appeals concern the treatment for rating purposes of ATMs situated in supermarkets or shops owned and operated by the retailers. The issues raised by the case were whether the sites of the ATMS are to be properly identified as separate hereditaments from the stores and if so who was in rateable occupation of the separate hereditaments. Hereditament is defined in the General Rate Act 1967, s 115 (1) as “property which is or may become liable to a rate, being a unit of such property which is, or would fall to be, shown as a separate item on the valuation list”.’
UKSC Blog, 26th May 2020
Source: ukscblog.com
