HM Treasury written question – answered at on 13 September 2017.
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 17 July 2017 to Question 4658, whether the Government carried out any research or assessment before deciding to levy business rates on cash machines; and for what reasons and by whom that decision was taken to levy those rates.
The Valuation Office Agency (VOA) is responsible for assessing Rateable Values for business rates. Since Automatic Teller Machines (ATMs) came into existence, the VOA has separately assessed sites for them wherever a) it is aware of them and b) they meet the test of being in rateable occupation under the relevant legislation and case law.
Yes1 person thinks so
No1 person thinks not
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