Tribunals · Manchester City Council · 2017 rating list

THE HUT GROUP ICON MANCHESTER, SUNBANK LANE, WA15 0TP

Warehouses, offices and premises Decided 15 October 2025 CHG101075551 CBRE - Mark Hayes

OutcomeDismissedThe appeal failed, leaving the value at the figure the Valuation Officer had already conceded.
Original RV£3,220,000
Ratepayer sought—
VO conceded first£3,000,000−7% before the hearing
Tribunal decided—from 18 Feb 2022

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

The appellant, a leaseholder at a Manchester warehouse complex, sought to split Icon 4 (a self-contained building) from the hereditament with effect from 18 February 2022, arguing it was separately occupiable and that the appellant had vacated it. The tribunal dismissed the appeal on the grounds that the original hereditament (£3,220,000 RV from 20 September 2021) had been superseded by a new assessment of £4,710,000 RV with effect from 25 August 2021, following expansion at the site, and therefore no longer existed to split. The tribunal also found on substantive grounds that even if it could consider the split, Icon 4 would have remained part of the single hereditament as the appellant retained paramount control and rateable occupation of the whole site at the proposed split date.

Summary generated from the decision text and checked against it. The appellant was THEHUT.COM LIMITED, represented.

Grounds argued

  • Split or merge the assessment · decisive
Evidence
Expert report
Cases cited
Woolway (VO) v Mazars [2015] UKSC 53; Gardiner & Theobold LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
16 September 2025

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