A reverse vending machine is a mechanical device that:
- is designed to receive, identify and process used relevant containers; and
- provides a means for refund of the deposit paid on a used relevant container received by the device and where a device is provided partly to process used relevant containers and partly for other purposes
Up until 31 March 2023, 100% relief was available where a property was used wholly or mainly for the purposes of the provision of a reverse vending machine.
With effect from 1 April 2023, no account is to be taken of any part of a property, which is only used in connection with the provision or use of a reverse vending machine. See legislation relating to valuation of reverse vending machine sites. You can find more information, including how to contact the assessor, on our charges, valuations and appeals webpage.