An automatic teller machine (ATM) located within a property, which forms part of that operator’s usual business and is controlled by that business, such as an ATM within a bank, is not separately assessed for rates. However, an ATM can be a separately assessed hereditament for rates where it is located in a property and does not form part of that operator’s usual businesses and the operator does not have paramount control over the ATM, such as an ATM at a garage shop.
Any separately assessed hereditament consisting of, or of part of, any building, together with any land ordinarily used or intended for use for the purposes of the building, or part, it may be liable for empty property rates.