Cardtronics UK Ltd and others (Respondents) v Sykes and others (Valuation Officers) (Appellants)

Judgment given

Case summary
Judgment details
Appeal
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Case summary

Case ID

UKSC/2018/0225

Parties

Appellant(s)

Christopher Sykes and others

Respondent(s)

Cardtronics UK Ltd

Tesco Stores Ltd

Tesco Personal Finance Plc Required

Sainsbury's Supermarkets Ltd

Sainsbury's Bank Plc

Co-operative Group Ltd

Issue

Who is the rateable occupier of the site of a cash machine whose operator is a different company from the occupier of the premises in which it is located?

Facts

Cash machines in supermarkets are often operated by a separate bank rather than by the supermarket. The Valuation Officers have listed the sites as separate hereditaments in the rateable occupation of the banks.