Question reference: S6W-08765
- Asked by: Daniel Johnson, MSP for Edinburgh Southern, Scottish Labour
- Date lodged: 26 May 2022
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Current status: Answered by Tom Arthur on 10 June 2022
Question
To ask the Scottish Government whether ATMs at retailers’ premises will be exempted from non-domestic rates; how many ATMs will be affected by their removal from the valuation roll, and whether it will consider backdating refunds, in a similar way to that in Wales and England when ATMs were removed from the valuation roll.
Answer
The valuation of all non-domestic property, including sites of ATMs, is a matter for the Scottish Assessors who are independent of local and Scottish Government.
We are aware that Assessors have been considering the valuation of ATM sites and recently concluded that in most retail premises it is likely that such sites will be deleted from the Valuation Roll. Assessors are now commencing the process of identifying the ATM sites this will apply to.
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.