UNIT 1 WILDERS WAY, DE74 2BB
Large distribution warehouse Decided 27 July 2026 CHG100896364 GL Hearn Limited/HMRC Solicitors Office - Mr Damilola Yakubu
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
Amazon challenged the Valuation Officer's assessment of its Generation 10 large distribution warehouse designed with integrated concrete floors. The appellant argued that concrete and retrofitted resindek floors should be valued identically, applying agreed relativities from comparable properties (LTN4 and Unit 1 Robson Way). The tribunal found no evidential basis for the VO's higher relativities, accepted the appellant's comparables-based approach, but upheld the VO on the uplift for goods lifts and the valuation of staging areas as mezzanine floors rather than plant. The appeal was allowed and the assessment reduced.
Summary generated from the decision text and checked against it. The appellant was AMAZON UK SERVICES LTD, represented.
Grounds argued
- Rental evidence
- Comparable assessments (tone) · decisive
- Valuation method
- Quantum or end allowance
- Evidence
- Settled assessments, Expert report
- Cases cited
- Lotus & Delta Ltd v Culverwell
- Hearing
- 1 June 2026
Similar decisions
- 52-60 Sideley, DE74 2FJ — Dismissed, 10 Mar 2022
All decisions in North West Leicestershire District Council · Industrial and warehouses nationally
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