30 High Street, PE16 6BG
Shop and premises Decided 18 May 2021 CHG100065223
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 appellant challenged the inclusion of an ATM area within zone A of the post office rating assessment following its reclassification from a separate hereditament in 2017. The tribunal, bound by Cardtronics UK Ltd v Sykes (Supreme Court 2020), found that whilst ATMs are not rateable as plant, the space they occupy is rateable and should not be separately assessed when the retailer remains in paramount occupation of the entire premises. The tribunal agreed the space should remain in zone A and allowed the appeal only to the extent of accepting the VO's revised valuation of £12,500.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.
Grounds argued
- Rental evidence
- Validity of the proposal
- Evidence
- Settled assessments, Earlier tribunal decisions, Expert report
- Cases cited
- Cardtronics UK Ltd and others v. Sykes and others (VO) [2020] UKSC 21
- Hearing
- 12 May 2021
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