Representatives from leading supermarkets have appealed to the UK’s highest court to try and overturn the Government’s decision to charge business rates on cash points.

The 2013 decision saw thousands of independent retailers severely out of pocket, with bills sent out in 2014 backdated all the way back to 2010.

Ever since, the law change has been fought in the courts unsuccessfully, leaving one final chance to reverse the tax and win back the £200m of rates on cash points already paid.

A spokesperson for the justice system confirmed that an appeal was filed by retailers on June 27, formally starting the final leg of case, in the Court Of Appeal.

With £200m-worth of tax rebates and £206m of potential savings up for grabs if retailers win, ‘the stakes have never been higher’ according to Paul Turner-Mitchell, a business rates expert from CVS.

Turner-Mitchell told Retail Express: “With increasing bank branch closures, access to cash is being propped up by small retailers. Crippling ATM business rates will lead to many of those unable to absorb the cost with no choice but to no longer provide this service.”

Despite the appeal, retailers aren’t holding their breath. “Not a chance,” said Mike Howe, owner of Mills & Son Londis in Exeter.