Skip to main content

Case details

Cardtronics UK Ltd and others (Respondents) v Sykes and others (Valuation Officers) (Appellants)

Case ID: UKSC 2018/0225

Case summary


Who is the rateable occupier of the site of a cash machine whose operator is a different company from the occupier of the premises in which it is located?


Cash machines in supermarkets are often operated by a separate bank rather than by the supermarket. The Valuation Officers have listed the sites as separate hereditaments in the rateable occupation of the banks.

Judgment appealed

[2018] EWCA Civ 2472



Christopher Sykes and others


  1. Cardtronics UK Ltd
  2. Tesco Stores Ltd
  3. Tesco Personal Finance Plc Required
  4. Sainsbury's Supermarkets Ltd
  5. Sainsbury's Bank Plc
  6. Co-operative Group Ltd



Lord Reed, Lord Kerr, Lord Carnwath, Lady Black, Lord Kitchin

Hearing start date

11 Mar 2020

Hearing finish date

12 Mar 2020

Watch hearing
11 Mar 2020 Morning session Afternoon session
12 Mar 2020 Morning session Afternoon session

Judgment details

Judgment date

20 May 2020

Neutral citation

[2020] UKSC 21

Watch Judgment summary
20 May 2020 Judgment summary