Cash Dispensing: Non-domestic Rates

HM Treasury written question – answered on 13th September 2017.

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Photo of Roger Godsiff Roger Godsiff Labour, Birmingham, Hall Green

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.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

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.

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