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Rateable Occupation

May 21st, 2020 by James Goudie KC

ATMs installed inside and outside supermarkets and shops are not separate hereditament. They remain in the rateable occupation of the retailers, not of the parties which operate them. So has the Supreme Court held in Cardtronics v Sykes (2020) UKSC 21. It is analogous to the situation of a lodging house. There is a single hereditament in the rateable occupation of the landlord.

This entry was posted on Thursday, May 21st, 2020 at 9:20 am and is filed under Council Tax and Rates. You can follow any responses to this entry through the RSS 2.0 feed. Responses are currently closed, but you can trackback from your own site.

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