Current status: Answered by Ivan McKee on 21 February 2025
To ask the Scottish Government, further to the answer to question S6W-08765 by Tom Arthur on 10 June 2022, whether ATMs at retailers' premises are now exempted from non-domestic rates and, if so, on what date this exemption came into place; how many ATMs have been affected by this, and whether it has or will issue backdated refunds, similar to England and Wales.
The valuation of all non-domestic property, including sites of ATMs, is a matter for Scottish Assessors who are independent of local and Scottish Government.
Following the consideration of the valuation of ATMs as referred to in answer to question S6W-08765, Assessors removed most ATM sites from the Valuation Roll. In some circumstances however, ATM sites are still considered rateable and entered on the valuation roll.
On 1 April 2022, there were a total of 2,140 ATM site entries on the valuation roll of which 1,740 entries, just over 80%, had been removed by 30 March 2023. The numbers of entries are rounded to the nearest ten. The Scottish Government does not hold information on the reasons for the removal of any particular entry from the Valuation Roll, and it is likely that these figures will include some ATMs which were removed as a result of their physical removal and decommissioning.
Non-domestic rates bills are administered by local authorities and where a property is removed from the Valuation Roll, the ratepayer will be entitled to a refund of any overpaid rates back to the effective date of deletion.
All answers to written Parliamentary Questions are available on the Parliament’s website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers