Atm At Petrol Station, Main Street, Billinge, Billinge, Lancs, WN5 7PB
Decided 24 May 2022 26091446
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appeal concerned an Automatic Teller Machine entry that had been subject to a list maintenance exercise by the Valuation Officer following the Supreme Court's judgment in Cardtronics v Sykes. The Valuation Officer considered the appeal redundant, having deleted or amended the appealed entry. The appellant did not attend, was not represented, and provided no evidence of an arguable case, resulting in dismissal.
Summary generated from the decision text and checked against it. The appellant was the ratepayer, unrepresented.
Grounds argued
No grounds were argued — the decision records none.
- Evidence
- None from the ratepayer
- Cases cited
- Cardtronics UK Ltd and Others v Sykes (VO) and Others [2020] UKSC 21
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