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Tribunals · Manchester City Council · 2017 rating list

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

Warehouse, office and premises Decided 9 January 2026 CHG101138978 CBRE

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV · 2017 list£1,830,834
Ratepayer sought—
VO conceded first—
Tribunal decided£1,920,000from 16 Aug 2021

Figures are as stated in the decision, and are values in the 2017 list; a dash means the document does not state that figure. This judgement decided 5 properties together; the figures above are for this appeal's property (THE HUT GROUP, ICON, SUNBANK LANE, MANCHESTER WA15 0TP). Every property is listed below.

The 5 properties in this decision

One judgement covered all of these appeals. Each property’s figures as the judgement states them (2017 list); this appeal’s property is highlighted.

The properties covered by this tribunal decision, with the figures it states for each
PropertyOriginal RVSoughtTribunal decidedOutcome
THE HUT GROUP, ICON, SUNBANK LANE, MANCHESTER WA15 0TP£1,080,000—£1,080,000Dismissed
THE HUT GROUP, ICON, SUNBANK LANE, MANCHESTER WA15 0TPThis appeal£1,830,834—£1,920,000Allowed in part
THE HUT GROUP, ICON, SUNBANK LANE, MANCHESTER WA15 0TP£2,992,244—£2,920,000Allowed in part
THE HUT GROUP, ICON, SUNBANK LANE, MANCHESTER WA15 0TP£3,000,000——Dismissed
THE HUT GROUP, ICON, SUNBANK LANE, MANCHESTER WA15 0TP£4,467,645—£4,370,000Allowed in part

What was argued and what the tribunal found

The appellant sought split site allowances of 7.5% initially and 10% subsequently, arguing that the subject hereditament's split nature caused additional costs for occupiers including extra equipment, staffing, security and movement time. The tribunal found that whilst some disadvantages existed, there could also be advantages to the split layout (e.g. studio filming separate from warehouse), and that the split was not as severe as comparable cases. A 2.5% allowance was granted effective from 16 August 2021 when the assessment comprised more than two warehouses, as the tribunal concluded additional inconvenience and expense would arise from security costs and goods movement.

Summary generated from the decision text and checked against it. The appellant was The Hut.com Limited and The Hut Group, represented.

Grounds argued

  • Split or merge the assessment · decisive
Evidence
Photographs, Expert report
Cases cited
FC Brown Steel Equipment Ltd v Karl Hopkins (VO) [2022] UKUT 51 (LC); Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC); Lassic Limited v J Moore (VO) CHG100894836; Molecular Products Limited v Valuation Officer CHG100818530; Domino's Pizza Group Ltd v Andrew Mouland (VO) CHG101094240; The Hut.com Limited v Hitchings CHG101075551
Hearing
10 December 2025

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The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

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