Tribunals · Manchester City Council · 2017 rating list

The Hut Group Icon, Manchester, Sunbank Lane, WA15 0TP

Warehouse, office and premises Decided 9 January 2026 CHG101139110 CBRE - Mark Hayes

OutcomeMixed
Original RV—
Ratepayer sought—
VO conceded first—
Tribunal decided£1,920,000from 16 Aug 2021

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 5 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant sought a split site allowance of 7.5% to 10% on the basis that split site properties incur additional costs for equipment, facilities and staff movement. The tribunal allowed a 2.5% allowance for appeals 2, 3 and 5 (effective from 16 August 2021 onwards) but dismissed appeals 1 and 4. The tribunal found the site was not split as severely as the comparable property cited (FC Brown Steel Equipment) and noted potential advantages to the occupier from separation (e.g. studio away from warehouse for filming). Appeal 4 was dismissed as the hereditament had been superseded.

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

Grounds argued

  • Quantum or end allowance · 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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