Finally there is some good news on Business Rates after the Court of Appeal rules that ATM’s located outside shops should not be assessed for business rates. The case, brought by supermarkets Sainsbury’s, Tesco and The Co-Operative Group alongside ATM provider Cardtronics Europe, overturns the previous ruling of the Upper Tribunal that made a distinction between ATMs located inside a building and those outside. Fortunately common sense prevailed and this decision allays fears that the VOA would start to assess up to 400,000 coffee, confectionary and soft drink vending machines throughout the UK .